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ॢबहर सरकर हर क०शत

1 वशख 142 श

(स पटन 2)

पटन ब१धवर 6 मई 2020

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ॢबहर गजट [सधरण 6 मई 2020

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2.

यह अधसूचना 1 अतूबर, 2020 को वृ# होगी ।

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The 6th May 2020

S.O. 111, Dated 6th May 2020.— In exercise of the powers conferred by the sixth

proviso to rule 46 of the Bihar 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 Commercial Taxes Department notification No. S.O.

404 dated the 26th December, 2019, published in the Bihar Gazette, Extraordinary, vide

number 1358 dated the 26th December, 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. Bikri kar/GST/vividh-21/2017 (Part-8) 784)]

By the order of Governor of Bihar,

Dr. Pratima,

Commissioner State Tax-cum-Secretary.

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[ध¡क स०चवलय म१णलय

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Website: http://egazette.bih.nic.in