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    <title>Seeks to exempt certain class of registered persons capturing dynamic QR code</title>
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    <description>Registered persons with aggregate turnover exceeding five hundred crore rupees, other than specified exceptions and persons referred to in section 14 of the Integrated Goods and Services Tax Act, 2017, must issue B2C invoices containing a Dynamic QR code. A B2C invoice is also deemed to have a QR code where the registered person makes the Dynamic QR code available through a digital display and the invoice contains a cross-reference of payment using that code.</description>
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      <description>Registered persons with aggregate turnover exceeding five hundred crore rupees, other than specified exceptions and persons referred to in section 14 of the Integrated Goods and Services Tax Act, 2017, must issue B2C invoices containing a Dynamic QR code. A B2C invoice is also deemed to have a QR code where the registered person makes the Dynamic QR code available through a digital display and the invoice contains a cross-reference of payment using that code.</description>
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