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. - FTX.56//2017/Pt-II/546 - Assam SGST
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Dynamic QR code requirement for high-turnover B2C invoices mandated, with implementation deferred to October. Notification mandates that B2C invoices issued by registered persons meeting the prescribed high aggregate turnover threshold must feature a Dynamic Quick Response (QR) code, excluding certain classes and registrations; where a Dynamic QR code is made available to the recipient through a digital display and the invoice contains a cross-reference to payment using that code, the invoice is deemed to contain a QR code. The notification supersedes an earlier notification and commences on the first day of October.
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Provisions expressly mentioned in the judgment/order text.
Dynamic QR code requirement for high-turnover B2C invoices mandated, with implementation deferred to October.
Notification mandates that B2C invoices issued by registered persons meeting the prescribed high aggregate turnover threshold must feature a Dynamic Quick Response (QR) code, excluding certain classes and registrations; where a Dynamic QR code is made available to the recipient through a digital display and the invoice contains a cross-reference to payment using that code, the invoice is deemed to contain a QR code. The notification supersedes an earlier notification and commences on the first day of October.
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