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of <h1>Tamil Nadu exempts certain businesses from dynamic QR codes on invoices; extends implementation to October 1, 2020.</h1> The Government of Tamil Nadu, under the Tamil Nadu Goods and Services Tax Rules, 2017, has issued a notification exempting certain registered persons from capturing dynamic QR codes on invoices. 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. The notification also extends the implementation date for QR code requirements to October 1, 2020. Invoices with QR codes available through digital display and cross-referenced with payment are considered compliant. This supersedes a previous notification from December 2019.
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