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Quick Response code requirement applies to B2C invoices issued by high-turnover registered persons, with dynamic QR code deemed sufficient. Invoices issued by a registered person whose aggregate turnover in a financial year exceeds five hundred crore rupees to an unregistered person must carry a Quick Response (QR) code. If a Dynamic QR code is made available through a digital display and the invoice cross-refers payment using it, the invoice is deemed to have the required QR code.
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.
Quick Response code requirement applies to B2C invoices issued by high-turnover registered persons, with dynamic QR code deemed sufficient.
Invoices issued by a registered person whose aggregate turnover in a financial year exceeds five hundred crore rupees to an unregistered person must carry a Quick Response (QR) code. If a Dynamic QR code is made available through a digital display and the invoice cross-refers payment using it, the invoice is deemed to have the required QR code.
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