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    <title>Seeks to notify the class of registered person required to issue invoice having QR Code</title>
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    <description>Registered persons exceeding a high aggregate turnover threshold must issue B2C invoices that carry a Quick Response (QR) code; alternatively, invoices that cross-reference payment via a Dynamic QR code made available through a digital display are deemed to have a QR code. The requirement is notified under the sixth proviso to rule 46 of the CGST Rules and specifies an operative commencement date, with the original notification later superseded by a subsequent notification.</description>
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