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    <title>Seeks to notify the class of registered person required to issue invoice having QR Code</title>
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    <description>Registered persons whose aggregate turnover in a financial year exceeds the specified turnover threshold must issue B2C invoices to unregistered persons containing a Quick Response (QR) code; alternatively, a Dynamic QR code provided via digital display with a cross-reference on the B2C invoice shall be deemed to satisfy the QR code requirement. The obligation is grounded in the proviso to rule 46 of the Puducherry GST Rules and is given an implementation date.</description>
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      <description>Registered persons whose aggregate turnover in a financial year exceeds the specified turnover threshold must issue B2C invoices to unregistered persons containing a Quick Response (QR) code; alternatively, a Dynamic QR code provided via digital display with a cross-reference on the B2C invoice shall be deemed to satisfy the QR code requirement. The obligation is grounded in the proviso to rule 46 of the Puducherry GST Rules and is given an implementation date.</description>
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