Notification to exempt certain class of registered persons capturing dynamic QR code and the date for implementation of QR Code to be extended to 01.04.2020. - 79/XI-2-9(42)/17-U.P. Act-1-2017-Order-(87)-2020 - Uttar Pradesh SGST
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Quick Response code requirement applies to B2C invoices, with Dynamic QR code display treated as compliant. B2C invoices issued by a registered person whose aggregate turnover in a financial year exceeds five hundred crore rupees are required to contain a Quick Response (QR) code. Where the registered person makes a Dynamic QR code available to the recipient through a digital display and the invoice contains a cross-reference of the payment through that Dynamic QR code, the invoice is deemed to satisfy the QR code requirement.
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.
Quick Response code requirement applies to B2C invoices, with Dynamic QR code display treated as compliant.
B2C invoices issued by a registered person whose aggregate turnover in a financial year exceeds five hundred crore rupees are required to contain a Quick Response (QR) code. Where the registered person makes a Dynamic QR code available to the recipient through a digital display and the invoice contains a cross-reference of the payment through that Dynamic QR code, the invoice is deemed to satisfy the QR code requirement.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
