Aggregate turnover of Techno India Private Limited, a registered person, is 800 crore. Which of the following statements is correct in respect of QR…

CA Intermediate · Taxation · PYQS · May 2025
Aggregate turnover of Techno India Private Limited, a registered person, is 800 crore. Which of the following statements is correct in respect of QR Code?
(A) Invoices issued are required to have QR Code irrespective of whether it is issued against B2B supply, B2C supply, export supply or supply to Government Department.
(B) QR Code is required for Invoices issued for B2B supply, Export Supply and Supply to Government Department but not for B2C supply.
(C) QR Code is required for Invoices issued for B2B supply, B2C supply, Export Supply but not for Supply to Government Department.
(D) QR Code is required for Invoices issued for B2B supply, B2C supply and Supply to Government Department but not for Export Supply.

Suggested Answer and Working Notes:

Correct Answer: Option (A)

Invoices issued are required to have QR Code irrespective of whether it is issued against B2B supply, B2C supply, export supply or supply to Government Department.

Topics: Paper 3B: Goods and Services Tax

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