Exemption of certain class of registered persons capturing dynamic QR Code and the date for implementation of QR Code to be extended to 01.10.2020 - G.O.Ms.No.142 - Andhra Pradesh SGST
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Dynamic QR code requirement: high-turnover registered persons must include dynamic QR on B2C invoices; digital display cross-reference suffices. The notification requires that B2C invoices issued by registered persons exceeding the aggregate turnover threshold and certain IGST-registered persons must have a Dynamic QR Code. A Dynamic QR Code made available via digital display with a payment cross-reference is deemed equivalent to a QR code on the invoice. The notification supersedes an earlier state notification insofar as it prescribes this QR code requirement and specifies the date on which the requirement takes effect.
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: high-turnover registered persons must include dynamic QR on B2C invoices; digital display cross-reference suffices.
The notification requires that B2C invoices issued by registered persons exceeding the aggregate turnover threshold and certain IGST-registered persons must have a Dynamic QR Code. A Dynamic QR Code made available via digital display with a payment cross-reference is deemed equivalent to a QR code on the invoice. The notification supersedes an earlier state notification insofar as it prescribes this QR code requirement and specifies the date on which the requirement takes effect.
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