Seeks to exempt certain class of registered persons capturing dynamic QR code and the date for implementation of QR Code to be extended to 01.10.2020 - G.O.Ms.No. 84 - Telangana SGST
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Dynamic QR code requirement for B2C invoices by large turnover registered persons takes effect with deferred implementation. Registered persons with aggregate turnover in a financial year exceeding five hundred crore rupees must issue B2C invoices containing a Dynamic Quick Response (QR) code, excluding classes of persons specified in rule 54 and persons under section 14 of the IGST Act; invoices where the QR is provided via digital display with a payment cross reference are deemed to contain a QR code. The notification, issued under the proviso to rule 46 on GST Council recommendation, supersedes the earlier G.O. and takes effect from 1 October 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.
Dynamic QR code requirement for B2C invoices by large turnover registered persons takes effect with deferred implementation.
Registered persons with aggregate turnover in a financial year exceeding five hundred crore rupees must issue B2C invoices containing a Dynamic Quick Response (QR) code, excluding classes of persons specified in rule 54 and persons under section 14 of the IGST Act; invoices where the QR is provided via digital display with a payment cross reference are deemed to contain a QR code. The notification, issued under the proviso to rule 46 on GST Council recommendation, supersedes the earlier G.O. and takes effect from 1 October 2020.
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