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    <title>Notification under rule 46 of HGST Rules, 2017 to notify the class of registered person required to issue invoice having QR Code under the HGST Act, 2017</title>
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    <description>The notification mandates that B2C invoices issued by registered persons exceeding the prescribed aggregate turnover threshold must include a Quick Response (QR) code; provision is made that a Dynamic QR code presented via digital display with a cross-reference to payment will satisfy the QR requirement. The measure establishes the compliance mechanism for invoices and specifies its commencement for operational effect.</description>
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