QR code requirement for B2C invoices: turnover-based registered persons must include QR or dynamic QR cross-reference. Registered persons with aggregate turnover exceeding five hundred crore rupees must issue B2C invoices to unregistered persons containing a Quick Response (QR) code; if a Dynamic QR code is provided to the recipient through a digital display and the invoice contains a cross-reference to payment via that Dynamic QR, the invoice is deemed to have a QR code.
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Provisions expressly mentioned in the judgment/order text.
QR code requirement for B2C invoices: turnover-based registered persons must include QR or dynamic QR cross-reference.
Registered persons with aggregate turnover exceeding five hundred crore rupees must issue B2C invoices to unregistered persons containing a Quick Response (QR) code; if a Dynamic QR code is provided to the recipient through a digital display and the invoice contains a cross-reference to payment via that Dynamic QR, the invoice is deemed to have a QR code.
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