To exempt certain class of registered persons from capturing dynamic QR Code and to extend the date for implementation of QR Code - G.O. (Ms) No. 71 - Tamil Nadu SGST
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Dynamic QR code requirement: B2C invoices must include or be deemed to include a Dynamic QR for payment cross reference. A B2C invoice issued by a registered person exceeding the prescribed aggregate turnover threshold, and by a person registered under the Integrated GST framework, must include a Dynamic QR code; if the Dynamic QR code is provided by digital display and the invoice cross references payment using that code, the invoice is deemed to have a QR code. The notification supersedes the prior departmental notification and sets a specified commencement date for the 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.
Dynamic QR code requirement: B2C invoices must include or be deemed to include a Dynamic QR for payment cross reference.
A B2C invoice issued by a registered person exceeding the prescribed aggregate turnover threshold, and by a person registered under the Integrated GST framework, must include a Dynamic QR code; if the Dynamic QR code is provided by digital display and the invoice cross references payment using that code, the invoice is deemed to have a QR code. The notification supersedes the prior departmental notification and sets a specified commencement date for the requirement.
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