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Class of registered person who are required to issue invoice having QR Code

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.... OF ODISHA FINANCE PEPARTMENT NOTIFICATION The 20th December, 2019 S.R.O. No. - In exercise of the powers conferred by the sixth proviso to rule 46 of the Odisha Goods and Services Tax Rules, 2017....

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....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 cross-reference of th....