Issue invoice with QR code whose turnover is greater than five hundred crore rupees – As a class of Registered person under section 31 of the TGST Act, 2017 - G.O.Ms.No. 64 - Telangana SGST
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QR code requirement for high-turnover registered persons: B2C invoices must include QR or dynamic QR cross-reference. Registered persons whose aggregate turnover in a financial year exceeds the prescribed threshold must issue B2C invoices containing a Quick Response (QR) code. Alternatively, where a Dynamic QR code is provided via digital display and the invoice contains a cross-reference to payment effected through that Dynamic QR code, the invoice is deemed to have a QR code. The requirement is issued under the proviso to the relevant rule of the Telangana Goods and Services Tax Rules, 2017 and made effective from the notified fiscal period.
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 high-turnover registered persons: B2C invoices must include QR or dynamic QR cross-reference.
Registered persons whose aggregate turnover in a financial year exceeds the prescribed threshold must issue B2C invoices containing a Quick Response (QR) code. Alternatively, where a Dynamic QR code is provided via digital display and the invoice contains a cross-reference to payment effected through that Dynamic QR code, the invoice is deemed to have a QR code. The requirement is issued under the proviso to the relevant rule of the Telangana Goods and Services Tax Rules, 2017 and made effective from the notified fiscal period.
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