If aggregate turnover of a business is more than Rs. 500 Crores, he has to include Dynamic QR Code in the invoice for B2C sales [i.e. sales to person who does not have GST registration number]. If it is not done from 1-July-2021, then penalty will be applicable. The CBIC has recently issues clarification in connection with such DQRC which are summarized below.
Source Satish Mehta
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