EXTRAORDINARY

PUBLISHED BY AUTHORITY

No. 587, CUTTACK, TUESDAY, MARCH 31, 2020 / CHAITRA 11, 1942

FINANCE DEPARTMENT

NOTIFICATION

The 31st March, 2020

S.R.O. No. 91/2020— In exercise of the powers conferred by the sixth proviso to rule 46

of the Odisha Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), the

State Government, on the recommendations of the Goods and Services Tax Council, and in

supersession of notification of the Government of Odisha, in the Finance Department No. 42550-

FIN-CT1-TAX-0034/2017, dated the 20th December, 2019 published in the Extraordinary issue No.

2293 of the Odisha Gazette, dated the 20th December, 2019 bearing S.R.O. No 438/2019, 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

the 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 with effect from the 1st day of October, 2020.

[No.10654-FIN-CT1-TAX-0002/2020]

By Order of the Governor

SMITA ROUT

Joint Secretary to Government

Printed and Published by the Director, Printing, Stationery and Publication, Odisha, Cuttack-10

Ex. Gaz. 2247-173+10