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    <title>Class of registered person who are required to issue invoice having QR Code</title>
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    <description>Registered persons with aggregate turnover exceeding five hundred crore rupees must issue B2C invoices to unregistered persons containing a Quick Response (QR) code; if a Dynamic QR code is provided to the recipient through a digital display and the invoice contains a cross-reference to payment via that Dynamic QR, the invoice is deemed to have a QR code.</description>
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      <description>Registered persons with aggregate turnover exceeding five hundred crore rupees must issue B2C invoices to unregistered persons containing a Quick Response (QR) code; if a Dynamic QR code is provided to the recipient through a digital display and the invoice contains a cross-reference to payment via that Dynamic QR, the invoice is deemed to have a QR code.</description>
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