QR code invoice requirement: high turnover registered persons must issue B2C invoices with QR codes or dynamic QR cross references. A registered person whose aggregate turnover in a financial year exceeds five hundred crore rupees must issue a B2C invoice containing a Quick Response (QR) code; alternatively, where a Dynamic QR code is made available to the recipient via a digital display and the B2C invoice contains a cross-reference of the payment using that Dynamic QR code, the invoice is deemed to have a QR code. The notification is issued under the sixth proviso to rule 46 of the Kerala GST Rules, 2017 and takes effect from 1 April 2020.
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 invoice requirement: high turnover registered persons must issue B2C invoices with QR codes or dynamic QR cross references.
A registered person whose aggregate turnover in a financial year exceeds five hundred crore rupees must issue a B2C invoice containing a Quick Response (QR) code; alternatively, where a Dynamic QR code is made available to the recipient via a digital display and the B2C invoice contains a cross-reference of the payment using that Dynamic QR code, the invoice is deemed to have a QR code. The notification is issued under the sixth proviso to rule 46 of the Kerala GST Rules, 2017 and takes effect from 1 April 2020.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
