QR code requirement for large registered suppliers: B2C invoices must include QR codes; dynamic QR accepted. Registered persons whose aggregate turnover in a financial year exceeds a specified large-threshold must issue B2C invoices containing a Quick Response (QR) code. Provision is made that where a Dynamic QR code is made available to the recipient through a digital display and the invoice contains a cross-reference to payment via that Dynamic QR code, the invoice will be deemed to contain a QR code for compliance. The requirement is mandated by a State GST notification and takes effect from the notified 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.
QR code requirement for large registered suppliers: B2C invoices must include QR codes; dynamic QR accepted.
Registered persons whose aggregate turnover in a financial year exceeds a specified large-threshold must issue B2C invoices containing a Quick Response (QR) code. Provision is made that where a Dynamic QR code is made available to the recipient through a digital display and the invoice contains a cross-reference to payment via that Dynamic QR code, the invoice will be deemed to contain a QR code for compliance. The requirement is mandated by a State GST notification and takes effect from the notified commencement date.
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