Seeks 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 - F A 3-48/2019/1/V(31) - Madhya Pradesh SGST
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Dynamic QR code requirement for B2C invoices extended, allowing digital-display cross-referenced QR as compliance method. An invoice issued to an unregistered person by a registered person whose aggregate turnover in a financial year exceeds five hundred crore rupees must contain a Dynamic Quick Response (QR) code, subject to specified exclusions. If the Dynamic QR code is provided via a digital display and the B2C invoice cross-references payment by that QR code, the invoice is deemed to have a QR code. The notification supersedes an earlier one and comes into force from the first day of October, 2020.
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 for B2C invoices extended, allowing digital-display cross-referenced QR as compliance method.
An invoice issued to an unregistered person by a registered person whose aggregate turnover in a financial year exceeds five hundred crore rupees must contain a Dynamic Quick Response (QR) code, subject to specified exclusions. If the Dynamic QR code is provided via a digital display and the B2C invoice cross-references payment by that QR code, the invoice is deemed to have a QR code. The notification supersedes an earlier one and comes into force from the first day of October, 2020.
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