Quick Response code requirement for high turnover registered persons' B2C invoices; dynamic QR cross-reference accepted as compliance. An invoice issued by a registered person to an unregistered person (B2C invoice) must include a Quick Response (QR) code where the registered person's aggregate turnover in a financial year exceeds five hundred crore rupees. A Dynamic Quick Response (QR) code made available to the recipient through a digital display, with the invoice containing a cross-reference of the payment using that Dynamic QR, shall be deemed to satisfy the QR code requirement. The notification is effective from 1 April 2020.
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Quick Response code requirement for high turnover registered persons' B2C invoices; dynamic QR cross-reference accepted as compliance.
An invoice issued by a registered person to an unregistered person (B2C invoice) must include a Quick Response (QR) code where the registered person's aggregate turnover in a financial year exceeds five hundred crore rupees. A Dynamic Quick Response (QR) code made available to the recipient through a digital display, with the invoice containing a cross-reference of the payment using that Dynamic QR, shall be deemed to satisfy the QR code requirement. The notification is effective from 1 April 2020.
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