Dynamic QR code requirement for B2C invoices ensures QR-based payment reference counts as compliant invoicing. An invoice issued to an unregistered recipient by a registered person whose aggregate turnover in a financial year exceeds the prescribed threshold must include a Dynamic Quick Response (QR) code. If the registrant makes the Dynamic QR available via a digital display and the invoice contains a cross-reference to payment using that QR, the invoice shall be deemed to contain a QR code. The notification supersedes the earlier notification and sets the date from which the QR requirement is effective for the identified class of registered persons.
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Provisions expressly mentioned in the judgment/order text.
Dynamic QR code requirement for B2C invoices ensures QR-based payment reference counts as compliant invoicing.
An invoice issued to an unregistered recipient by a registered person whose aggregate turnover in a financial year exceeds the prescribed threshold must include a Dynamic Quick Response (QR) code. If the registrant makes the Dynamic QR available via a digital display and the invoice contains a cross-reference to payment using that QR, the invoice shall be deemed to contain a QR code. The notification supersedes the earlier notification and sets the date from which the QR requirement is effective for the identified class of registered persons.
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