Notification under rule 46 of HGST Rules, 2017 to notify the class of registered person required to issue invoice having QR Code under the HGST Act, 2017 - 110/GST-2 - Haryana SGST
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QR code requirement for large registered persons' B2C invoices takes effect, permitting dynamic QR cross-reference for compliance. The notification mandates that B2C invoices issued by registered persons exceeding the prescribed aggregate turnover threshold must include a Quick Response (QR) code; provision is made that a Dynamic QR code presented via digital display with a cross-reference to payment will satisfy the QR requirement. The measure establishes the compliance mechanism for invoices and specifies its commencement for operational effect.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
QR code requirement for large registered persons' B2C invoices takes effect, permitting dynamic QR cross-reference for compliance.
The notification mandates that B2C invoices issued by registered persons exceeding the prescribed aggregate turnover threshold must include a Quick Response (QR) code; provision is made that a Dynamic QR code presented via digital display with a cross-reference to payment will satisfy the QR requirement. The measure establishes the compliance mechanism for invoices and specifies its commencement for operational effect.
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