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    <title>Dynamic QR code B2C supplies</title>
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    <description>Dynamic QR code obligation requires specified registered persons with aggregate turnover above the prescribed threshold to issue B2C invoices containing a Dynamic Quick Response (QR) code from 1 October 2020; notifications superseded earlier rules. The requirement is distinct from the e invoice mandate for B2B supplies, and guidance and circulars list categories exempted from QR generation. Failure to comply attracted penalty under the GST law, subject to an administrative waiver for a specified past period.</description>
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