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    <title>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</title>
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    <description>An invoice issued to an unregistered person (B2C invoice) by a registered person whose aggregate turnover exceeds the notified threshold must contain a Dynamic Quick Response (QR) code; specified categories are excluded. If the Dynamic QR code is provided via a digital display and the invoice contains a cross-reference to payment using that Dynamic QR code, the invoice is deemed to have a QR code. The notification supersedes the earlier departmental notification and the QR code obligation applies from 1 October 2020.</description>
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      <description>An invoice issued to an unregistered person (B2C invoice) by a registered person whose aggregate turnover exceeds the notified threshold must contain a Dynamic Quick Response (QR) code; specified categories are excluded. If the Dynamic QR code is provided via a digital display and the invoice contains a cross-reference to payment using that Dynamic QR code, the invoice is deemed to have a QR code. The notification supersedes the earlier departmental notification and the QR code obligation applies from 1 October 2020.</description>
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