THE
JHARKHAND GAZETTE
EXTRAORDINARY
PUBLISHED BY AUTHORITY
4 Aasadh, 1942 (S)
Ranchi, Thursday, 25th June, 2020
COMMERCIAL TAXES DEPARTMENT
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Notification No. 14/2020 – State Tax
S.O. No. 37, Dated – 25th June, 2020 :- In exercise of the powers conferred by the sixth
proviso to rule 46 of the Jharkhand Goods and Services Tax Rules, 2017 (hereinafter referred to as the
said rules), the Government, on the recommendations of the Council, and in supersession of the
notification of the Government of Jharkhand in the Commercial Taxes Department, No. 72/2019 –
State Tax, dated the 10th February, 2019, published in the Gazette of Jharkhand, Extraordinary, vide
number S.O. No. 7, dated the 10th February, 2019, except as respects things done or omitted to be done
before such supersession, hereby notifies that an invoice issued by a registered person, whose
aggregate turnover in a financial year exceeds five hundred crore rupees, other than those referred to in
sub-rules (2), (3), (4) and (4A) of rule 54 of said rules, and registered person referred to in section 14
of the Integrated Goods and Services Tax Act, 2017, to an unregistered person (hereinafter referred to
as B2C invoice), shall have Dynamic Quick Response (QR) code:
Provided that where such registered person makes a Dynamic Quick Response (QR) code available to
the recipient through a digital display, such B2C invoice issued by such registered person containing
cross-reference of the payment using a Dynamic Quick Response (QR) code, shall be deemed to be
having Quick Response (QR) code.
2. This notification shall come into force from the 1st day of October, 2020.
[File.No Va Kar / GST / 01/2020]
By the order of the Governor of Jharkhand,
Vandana Dadel,
Secretary, Commercial Taxes Department
No. 289