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    <title>To exempt certain class of registered persons from capturing dynamic QR Code and to extend the date for implementation of QR Code</title>
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    <description>A B2C invoice issued by a registered person exceeding the prescribed aggregate turnover threshold, and by a person registered under the Integrated GST framework, must include a Dynamic QR code; if the Dynamic QR code is provided by digital display and the invoice cross references payment using that code, the invoice is deemed to have a QR code. The notification supersedes the prior departmental notification and sets a specified commencement date for the requirement.</description>
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      <description>A B2C invoice issued by a registered person exceeding the prescribed aggregate turnover threshold, and by a person registered under the Integrated GST framework, must include a Dynamic QR code; if the Dynamic QR code is provided by digital display and the invoice cross references payment using that code, the invoice is deemed to have a QR code. The notification supersedes the prior departmental notification and sets a specified commencement date for the requirement.</description>
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