PRsquare

E-invoicing will be applicable on all registered from 1st april 2021 however it is already applicable on registered person having turnover exceeds 500cr. from 1st november 2020 and on 1st january 2021 turnover limt reduced to 100cr.

Reason behind the E-invoicing applicablity is to curb or limit the gst fraud through auto population of invocing on GSTR 1, GSTR 3B AND ON E-WAY BILL PORTAL AND INTER LINKING The above.

Dynamic QR code provisions applicable to registered person having aggregate turnover morethan 500 cr in a financial year, issuing invoice to unregistered person shall have dynamic Quick response code(QR code).
shall comes into effective from 1st april 2021.