Seeks to notify the class of registered person required to issue invoice having QR Code.

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..... OA Department of Finance Revenue & Control Division Notification 38/1/2017-Fin(R&C)(123) In exercise of the powers conferred by the sixth proviso to rule 46 of the Goa Goods and Services Tax Rule .....

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..... 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 the payment using .....

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