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    <title>Supersession Notification No. 38/1/2017-Fin(R&amp;C)(123) dated 01st January, 2020</title>
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    <description>An invoice issued to an unregistered recipient by a registered person whose aggregate turnover in a financial year exceeds the prescribed threshold must include a Dynamic Quick Response (QR) code. If the registrant makes the Dynamic QR available via a digital display and the invoice contains a cross-reference to payment using that QR, the invoice shall be deemed to contain a QR code. The notification supersedes the earlier notification and sets the date from which the QR requirement is effective for the identified class of registered persons.</description>
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      <description>An invoice issued to an unregistered recipient by a registered person whose aggregate turnover in a financial year exceeds the prescribed threshold must include a Dynamic Quick Response (QR) code. If the registrant makes the Dynamic QR available via a digital display and the invoice contains a cross-reference to payment using that QR, the invoice shall be deemed to contain a QR code. The notification supersedes the earlier notification and sets the date from which the QR requirement is effective for the identified class of registered persons.</description>
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