Dynamic QR code requirement: B2C invoices by high turnover registered persons must include QR code or digital QR cross reference. The notification requires that B2C invoices issued by registered persons meeting the aggregate turnover threshold, and certain registrants under the Integrated GST Act, shall have a Dynamic QR code; invoices relying on a Dynamic QR provided via digital display with a payment cross reference are deemed to contain a QR code. The measure supersedes an earlier state notification, operates subject to exclusions in specified sub rules of rule 54, and takes effect from the stated commencement date.
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Dynamic QR code requirement: B2C invoices by high turnover registered persons must include QR code or digital QR cross reference.
The notification requires that B2C invoices issued by registered persons meeting the aggregate turnover threshold, and certain registrants under the Integrated GST Act, shall have a Dynamic QR code; invoices relying on a Dynamic QR provided via digital display with a payment cross reference are deemed to contain a QR code. The measure supersedes an earlier state notification, operates subject to exclusions in specified sub rules of rule 54, and takes effect from the stated commencement date.
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