Dynamic QR code requirement for high-turnover registered persons to issue QR-equipped B2C invoices and enable digital display cross-reference. Registered persons whose aggregate turnover in any preceding financial year from 2017 18 onwards exceeds the prescribed high-turnover threshold must issue B2C invoices with a Dynamic QR code, subject to specified sub rule exclusions; a Dynamic QR made available via digital display with a payment cross-reference is treated as containing the QR code.
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Provisions expressly mentioned in the judgment/order text.
Dynamic QR code requirement for high-turnover registered persons to issue QR-equipped B2C invoices and enable digital display cross-reference.
Registered persons whose aggregate turnover in any preceding financial year from 2017 18 onwards exceeds the prescribed high-turnover threshold must issue B2C invoices with a Dynamic QR code, subject to specified sub rule exclusions; a Dynamic QR made available via digital display with a payment cross-reference is treated as containing the QR code.
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