Dynamic QR code requirement for high turnover registered B2C invoices; display provided QR cross references deemed valid from Oct 1, 2020. An invoice issued to an unregistered person (B2C invoice) by a registered person whose aggregate turnover exceeds the prescribed threshold, and by registered persons under the Integrated GST framework, must include a Dynamic Quick Response (QR) code, subject to specified sub rule exemptions. A Dynamic QR code provided via digital display with a cross reference to payment is deemed to be a Quick Response code. The notification supersedes the earlier notice and is effective from 1 October 2020.
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Dynamic QR code requirement for high turnover registered B2C invoices; display provided QR cross references deemed valid from Oct 1, 2020.
An invoice issued to an unregistered person (B2C invoice) by a registered person whose aggregate turnover exceeds the prescribed threshold, and by registered persons under the Integrated GST framework, must include a Dynamic Quick Response (QR) code, subject to specified sub rule exemptions. A Dynamic QR code provided via digital display with a cross reference to payment is deemed to be a Quick Response code. The notification supersedes the earlier notice and is effective from 1 October 2020.
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