Seeks to notify the class of registered person required to issue invoice having QR Code

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....T OF SIKKIM COMMERCIAL TAXES DIVISION FINANCE DEPARTMENT GANGTOK No.72/2019- GST/SIKKIM Date: 13th December, 2019 NOTIFICATION In exercise of the powers conferred by the sixth proviso to rule ....

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.... Provided that where such registered person makes a Dynamic Quick Response (QR) code available to the recipient through a digital display, such B2C invoice issued by such registered person containing ....