E invoice for URD sales

Is E invoice mandatory for Unregistered person from April 1. pls clarify
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Quick Summary
This discussion clarifies the mandatory e-invoicing requirements for sales to Unregistered Dealers (URD). It confirms that e-invoicing is primarily applicable to B2B taxable supplies and not B2C transactions. For B2C invoices, only a QR code is needed if the aggregate turnover exceeds 500 crore, with penalties for non-compliance waived until June 2021.

E invoice applicable oly B 2 B taxable supply but B 2 C not applicable e invoice
No...... only QR code need to be generated for b2C Invoice whose aggregate turnover is 500 crore & presently vide Notification 6/2021 CT Tax penalty for Non generation & affixing QR code from December 2020 to June 2020 has been waived.
Thank you

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