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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>An invoice issued by a registered person to an unregistered person (B2C invoice) must include a Quick Response (QR) code where the registered person&#039;s aggregate turnover in a financial year exceeds five hundred crore rupees. A Dynamic Quick Response (QR) code made available to the recipient through a digital display, with the invoice containing a cross-reference of the payment using that Dynamic QR, shall be deemed to satisfy the QR code requirement. The notification is effective from 1 April 2020.</description>
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      <description>An invoice issued by a registered person to an unregistered person (B2C invoice) must include a Quick Response (QR) code where the registered person&#039;s aggregate turnover in a financial year exceeds five hundred crore rupees. A Dynamic Quick Response (QR) code made available to the recipient through a digital display, with the invoice containing a cross-reference of the payment using that Dynamic QR, shall be deemed to satisfy the QR code requirement. The notification is effective from 1 April 2020.</description>
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