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        Case ID :
        GST - States

        Seeks to notify the class of registered person required to issue invoice having QR Code. - F.1-11(91)-TAX/GST/2019(Part) - Tripura SGST

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        QR code on B2C invoices required for suppliers exceeding turnover threshold; dynamic QR via display also qualifies from implementation. An invoice to an unregistered recipient by a registered person whose aggregate annual turnover exceeds the specified threshold must carry a QR code. If the supplier provides a Dynamic QR code via a digital display and the invoice cross-references payment using that Dynamic QR code, the invoice is deemed to contain a QR code for compliance.
                          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 on B2C invoices required for suppliers exceeding turnover threshold; dynamic QR via display also qualifies from implementation.

                                An invoice to an unregistered recipient by a registered person whose aggregate annual turnover exceeds the specified threshold must carry a QR code. If the supplier provides a Dynamic QR code via a digital display and the invoice cross-references payment using that Dynamic QR code, the invoice is deemed to contain a QR code for compliance.


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