QR code invoice requirement: large registered persons must include QR codes on B2C invoices; dynamic QR accepted. An obligation is imposed on registered persons whose aggregate turnover in a financial year exceeds five hundred crore rupees to include a QR code on B2C invoices; a B2C invoice that cross-references payment via a Dynamic QR code displayed digitally is deemed to satisfy the QR code requirement.
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Provisions expressly mentioned in the judgment/order text.
QR code invoice requirement: large registered persons must include QR codes on B2C invoices; dynamic QR accepted.
An obligation is imposed on registered persons whose aggregate turnover in a financial year exceeds five hundred crore rupees to include a QR code on B2C invoices; a B2C invoice that cross-references payment via a Dynamic QR code displayed digitally is deemed to satisfy the QR code requirement.
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