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    <title>Applicability of Quick Response (QR) Code</title>
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    <description>Quick Response (QR) Code requirement mandates that B2C tax invoices and bills of supply issued by registered persons whose aggregate turnover in any preceding financial year from 2017 18 onwards exceeds the specified threshold must incorporate a Quick Response or Dynamic Quick Response (QR) code. A Dynamic QR code made available through a digital display with cross reference to payment is deemed to satisfy the requirement. Non generation of dynamic QR codes for affected B2C invoices attracts penalty under the CGST Act, subject to a notified waiver period and compliance guided by specified notifications and circulars.</description>
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    <pubDate>Thu, 13 Mar 2025 15:36:00 +0530</pubDate>
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      <description>Quick Response (QR) Code requirement mandates that B2C tax invoices and bills of supply issued by registered persons whose aggregate turnover in any preceding financial year from 2017 18 onwards exceeds the specified threshold must incorporate a Quick Response or Dynamic Quick Response (QR) code. A Dynamic QR code made available through a digital display with cross reference to payment is deemed to satisfy the requirement. Non generation of dynamic QR codes for affected B2C invoices attracts penalty under the CGST Act, subject to a notified waiver period and compliance guided by specified notifications and circulars.</description>
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