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

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....SGST<br>GOVERNMENT OF SIKKIM COMMERCIAL TAXES DIVISION FINANCE DEPARTMENT GANGTOK No.72/2019- GST/SIKKIM Date: 13th December, 2019 NOTIFICATION In exercise of the powers conferred....

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....ave Quick Response (QR) code: 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 su....