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        Case ID :
        GST - States

        Notification to exempt certain class of registered persons capturing dynamic QR code and the date for implementation of QR Code to be extended to 01.10.2020. - 10654-FIN-CT1 -TAX-0002/2020 - Orissa SGST

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        Dynamic QR code requirement: B2C invoices must include QR, digital-display cross-reference accepted for covered registered persons. The notification mandates inclusion of a Dynamic Quick Response (QR) code on B2C invoices issued to unregistered recipients by registered persons meeting the prescribed turnover threshold and by persons under integrated supply provisions; a Dynamic QR code provided via digital display with a cross-reference to payment is deemed to satisfy the QR requirement.
                          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.

                                Dynamic QR code requirement: B2C invoices must include QR, digital-display cross-reference accepted for covered registered persons.

                                The notification mandates inclusion of a Dynamic Quick Response (QR) code on B2C invoices issued to unregistered recipients by registered persons meeting the prescribed turnover threshold and by persons under integrated supply provisions; a Dynamic QR code provided via digital display with a cross-reference to payment is deemed to satisfy the QR requirement.


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