QR code requirement for B2C invoices mandates large registered persons to include QR codes or dynamic QR cross-references. An invoice issued by a registered person to an unregistered person (B2C invoice) must contain a QR code when the registered person's aggregate turnover in a financial year exceeds the prescribed high-turnover threshold; a dynamic QR code provided via digital display with a cross-reference to payment is treated as satisfying the QR code requirement. The notification fixes the date from which this obligation takes effect.
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Provisions expressly mentioned in the judgment/order text.
QR code requirement for B2C invoices mandates large registered persons to include QR codes or dynamic QR cross-references.
An invoice issued by a registered person to an unregistered person (B2C invoice) must contain a QR code when the registered person's aggregate turnover in a financial year exceeds the prescribed high-turnover threshold; a dynamic QR code provided via digital display with a cross-reference to payment is treated as satisfying the QR code requirement. The notification fixes the date from which this obligation takes effect.
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