Seek to provide invoice issued by a registered dealer with turnover above 500 crore to unregistered person in QR code, w.e.f 01-10-2020 - 331/2020/5(120)/XXVII(8)/2020/CT-14 - Uttarakhand SGST
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Dynamic QR code on B2C invoices becomes mandatory for large registered persons, with digital-display compliance recognized. Dynamic Quick Response (QR) code is required on B2C invoices issued by a registered person whose aggregate turnover in a financial year exceeds five hundred crore rupees, subject to specified exclusions. Where the registered person makes the Dynamic QR code available through a digital display, the B2C invoice containing a cross-reference of payment through that code is deemed to contain the QR code. The notification is deemed to have come into force from 1 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 on B2C invoices becomes mandatory for large registered persons, with digital-display compliance recognized.
Dynamic Quick Response (QR) code is required on B2C invoices issued by a registered person whose aggregate turnover in a financial year exceeds five hundred crore rupees, subject to specified exclusions. Where the registered person makes the Dynamic QR code available through a digital display, the B2C invoice containing a cross-reference of payment through that code is deemed to contain the QR code. The notification is deemed to have come into force from 1 October 2020.
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