CT Seeks to notify the class of registered person required to issue invoice having QR Code - F.NO.FIN/REV-3/GST/I/08 (Pt-I) (Vol 1) /12 - Nagaland SGST
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QR code requirement: high-turnover registered suppliers must issue QR-enabled B2C invoices; dynamic QR via display permitted. The notification requires that B2C invoices issued by registered persons whose aggregate turnover exceeds the high-turnover threshold must include a Quick Response (QR) code. It further provides that a Dynamic QR code made available through a digital display, with a cross-reference to payment, shall be deemed to satisfy the QR code requirement, creating a compliance obligation for affected registered persons.
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: high-turnover registered suppliers must issue QR-enabled B2C invoices; dynamic QR via display permitted.
The notification requires that B2C invoices issued by registered persons whose aggregate turnover exceeds the high-turnover threshold must include a Quick Response (QR) code. It further provides that a Dynamic QR code made available through a digital display, with a cross-reference to payment, shall be deemed to satisfy the QR code requirement, creating a compliance obligation for affected registered persons.
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