QR code invoicing requirement: Registered suppliers must include QR codes on consumer invoices; dynamic QR display accepted as compliance. Invoices issued to unregistered persons by registered suppliers whose aggregate turnover in a financial year exceeds the specified turnover threshold must include a Quick Response (QR) code; provision of a Dynamic QR code via digital display with a cross-reference on the B2C invoice is treated as compliance with the QR code requirement. The measure is notified under the State GST rules and includes a specified commencement date.
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 invoicing requirement: Registered suppliers must include QR codes on consumer invoices; dynamic QR display accepted as compliance.
Invoices issued to unregistered persons by registered suppliers whose aggregate turnover in a financial year exceeds the specified turnover threshold must include a Quick Response (QR) code; provision of a Dynamic QR code via digital display with a cross-reference on the B2C invoice is treated as compliance with the QR code requirement. The measure is notified under the State GST rules and includes a specified commencement date.
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