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    <title>Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of Notification No.II(2)/CTR/232(h-6)/2020, dated 13-4-2020 [Issue No.158] issued in G.O. (Ms) No.71, Commercial Taxes &amp; Registration Department, dated 13.04.2020</title>
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    <description>Dynamic QR Code requirements apply to B2C tax invoices issued by registered persons whose annual aggregate turnover exceeded the prescribed threshold. The code must enable digital payment and contain supplier, bank, invoice, value and tax details. Compliance is deemed where payment is made through a QR Code or another electronic or cash mode and the invoice records an appropriate payment cross-reference. Prepaid invoices and supplies through e-commerce portals receive this treatment where payment details are recorded; payments made after invoice issuance require a Dynamic QR Code on the invoice.</description>
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      <description>Dynamic QR Code requirements apply to B2C tax invoices issued by registered persons whose annual aggregate turnover exceeded the prescribed threshold. The code must enable digital payment and contain supplier, bank, invoice, value and tax details. Compliance is deemed where payment is made through a QR Code or another electronic or cash mode and the invoice records an appropriate payment cross-reference. Prepaid invoices and supplies through e-commerce portals receive this treatment where payment details are recorded; payments made after invoice issuance require a Dynamic QR Code on the invoice.</description>
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