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 - ERTS(T)2/2020/139 - Meghalaya SGST
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Dynamic QR code requirement for B2C invoices expanded to covered registered persons, with digital-display cross-reference recognised for compliance. B2C invoices issued by registered persons above the prescribed aggregate turnover threshold and specified Integrated GST registrants must include a Dynamic QR code, with digital-display provision and cross-referenced payment deemed equivalent to containing a QR code; the notification supersedes the earlier state notification and sets a later commencement date.
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 for B2C invoices expanded to covered registered persons, with digital-display cross-reference recognised for compliance.
B2C invoices issued by registered persons above the prescribed aggregate turnover threshold and specified Integrated GST registrants must include a Dynamic QR code, with digital-display provision and cross-referenced payment deemed equivalent to containing a QR code; the notification supersedes the earlier state notification and sets a later commencement date.
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