Seeks to exempt certain class of registered persons capturing dynamic QR code and the date for implementation of QR Code to be extended to 01.10.2020 - 14/2020-State Tax - Himachal Pradesh SGST
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Dynamic QR code requirement: B2C invoices by high turnover registered persons must include or reference a dynamic QR code. A notification under the sixth proviso to rule 46 mandates that B2C invoices issued by high turnover registered persons, excluding those covered by specified sub rules and certain integrated registrations, shall contain a Dynamic Quick Response (QR) code; provision of the Dynamic QR via digital display with a cross reference to payment will deem the invoice to contain a QR code. The notification supersedes an earlier February 2020 notification and sets the implementation date as 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 requirement: B2C invoices by high turnover registered persons must include or reference a dynamic QR code.
A notification under the sixth proviso to rule 46 mandates that B2C invoices issued by high turnover registered persons, excluding those covered by specified sub rules and certain integrated registrations, shall contain a Dynamic Quick Response (QR) code; provision of the Dynamic QR via digital display with a cross reference to payment will deem the invoice to contain a QR code. The notification supersedes an earlier February 2020 notification and sets the implementation date as 1 October 2020.
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