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 Notifications by Government     Commercial Taxes and Registration Department amendments the Tamil Nadu Goods and Services tax Rules, 2017.   [G.O. Ms. No. 191, Commercial Taxes and Registration (B1), 17th December 2019, Margazhi 1, Vikari, Thiruvalluvar Aandu-2050.] No. SRO a-45(b-1)/2019.   In  exercise  of  the  powers  conferred  by  section  164  of  the  Tamil  Nadu  Goods  and  services  tax act,  2017  (Tamil  Nadu act 19 of 2017), the Governor of Tamil Nadu hereby makes the following rules further to amend the Tamil Nadu Goods and services ax rules, 2017, namely:- 1.  (1) These rules  may  be called  the Tamil Nadu Goods  and services tax (Eighth amendment)  r ules, 2019.   (2) They shall come into force on the date of their publication in the Official Gazette.   2.  In  the  Tamil  Nadu  Goods  and  services  tax  rules,  2017  (hereinafter  referred  to  as  the  said  rules),  in  rule  48,  after sub-rule (3), the following sub-rules shall be inserted, namely:- “(4) The invoice shall be prepared by such class of registered persons as may be notified by the Government, on the recommendations of the council, by including such particulars contained in Form GST INv-01 after obtaining an Invoice reference Number by uploading information contained therein on the common Goods and services tax Electronic Portal in such manner and subject to such conditions and restrictions as may be specified in the notification. (5)  Every invoice issued by a person to whom sub-rule (4) applies in any manner other than the manner specified in the said sub-rule shall not be treated as an invoice.   (6)   the  provisions  of  sub-rules  (1)  and  (2)  shall  not  apply  to  an  invoice  prepared  in  the  manner  specified  in sub-rule (4).”. [G.O. Ms. No. 193, Commercial Taxes and Registration (B1), 17th December 2019, Margazhi 1, Vikari, Thiruvalluvar Aandu-2050.]   No. SRO a-45(b-2)/2019. In  exercise  of  the  powers  conferred  by  sub-rule  (4)  to  rule  48  of  the  tamil  Nadu  Goods  and  services  tax  rules,  2017, the Governor of Tamil Nadu, on the recommendations of the Council, hereby notifies registered person, whose aggregate turnover in a financial year exceeds one hundred crore rupees, as a class of registered person who shall prepare invoice in terms of sub-rule (4) of rule 48 of the said rules in respect of supply of goods or services or both to a registered person. 2. This notification shall come into force from the 1st day of April, 2020. [G.O. Ms. No. 194, Commercial Taxes and Registration (B1), 17th December 2019, Margazhi 1, Vikari, Thiruvalluvar Aandu-2050.]   No. SRO a-45(b-3)/2019. In  exercise  of   the  powers  conferred   by  rule  5  of  the tamil  Nadu  Goods  and  services tax  (Fourth amendment)  rules, 2019, made vide Commercial Taxes and Registration Department Notification No.SRO A-20(a)/2019, published at pp.1- 12 in Part III--section 1(a) of the Tamil Nadu Government Gazette Extraordinary, dated 28th June, 2019, the Governor of tamil Nadu, on the recommendations of the council, hereby appoints the 1st   day of april, 2020, as the date from which the provisions of the said rule, shall come into force.   [G.O. Ms. No. 195, Commercial Taxes and Registration (B1), 17th December 2019, Margazhi 1, Vikari, Thiruvalluvar Aandu-2050.]   No. SRO a-45(b-4)/2019. In  exercise  of  the  powers  conferred  by  the  sixth  proviso  to  rule  46  of  the  tamil  Nadu  Goods  and  services  tax  rules, 2017 (hereinafter referred to as the said rules), the Government, on the recommendations of the Council, hereby notifies that an invoice issued by a registered person, whose aggregate turnover in a financial year exceeds five hundred crore rupees, to  an unregistered  person (hereinafter  referred  to  as b2c  invoice), shall  have 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 April, 2020.   Ka. Balachandran, Principal Secretary to Government.