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    <title>Supersession Notification No. S.O.36/PGSTR/2017/R.46/2020, dated the 25th August, 2020</title>
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    <description>Notification prescribes that a B2C invoice issued by a registered person with turnover above the large taxpayer threshold to an unregistered person shall have a Dynamic Quick Response (QR) code; where the Dynamic QR code is made available through a digital display and the invoice contains a cross reference to the payment using that code, the invoice shall be deemed to have a QR code. The notification supersedes an earlier notification and takes effect from the stated commencement date.</description>
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