(i) When is Dynamic Quick Response (QR) Code applicable to supplier who issue invoice to unregistered persons?
CS Professional · Advanced Tax Laws · PYQS · June 2024
(i) When is Dynamic Quick Response (QR) Code applicable to supplier who issue invoice to unregistered persons?
Answer & Explanation:
Where the aggregate annual turnover of a registered supplier in any of the preceding financial years, starting from 2017-18, exceeds ₹ 500 crore, he shall be required to have a dynamic quick response (QR) code displayed on invoices issued to unregistered persons i.e. B2C invoices raised by him. Where the supplier makes a dynamic QR code available through a digital display, the cross-reference of the payment made through it should be made available.
Topics: GST
Related Questions in this Topic
- Mr. Sunil has obtained a voluntary registration under the GST law in the State of Karnataka in January, 2024 but has not...
- With reference to the provision of section 83 of the CGST Act, 2017 regarding the provisional attachment of property, An...
- With reference to the provision of section 83 of the CGST Act, 2017 regarding the provisional attachment of property, An...
- With reference to the provision of section 83 of the CGST Act, 2017 regarding the provisional attachment of property, An...
- With reference to the provision of section 83 of the CGST Act, 2017 regarding the provisional attachment of property, An...