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of <h1>Tripura exempts certain businesses from dynamic QR code requirement for B2C invoices under GST rules. Effective October 1, 2020.</h1> The Government of Tripura, exercising its powers under the Tripura State Goods and Services Tax Rules, has issued a notification exempting certain registered persons from capturing dynamic QR codes. This applies to invoices issued by registered persons with an annual turnover exceeding five hundred crore rupees, excluding those specified in certain sub-rules of rule 54 and section 14 of the Integrated Goods and Services Tax Act, 2017, for B2C transactions. If a dynamic QR code is digitally displayed and cross-referenced in the invoice, it is deemed compliant. This notification takes effect from October 1, 2020.
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