Dynamic Quick Response (QR) Code is mandatory from 1^st April, 2020 (Refer Notification No. 72/2019 Central Tax dated 13.12.2019)

Dynamic QR Code is applicable for:-

• Registered person whose aggregate turnover in a financial year exceeds 500 crore rupees
• In respect of supply of Goods / Services to an unregistered person (B2C)

Provisions of Dynamic QR Codes stands deferred to 1st Oct, 2020.

Further, below sectors are exempted for provisions of E-Invoicing –

• Banking,
• Insurance,
• Financial Institutions,
• Good Transport Agency (GTA)
• Passenger Transportation Service,
• Sale of Movie Tickets