E invoice for URD sales

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Is E invoice mandatory for Unregistered person from April 1. pls clarify
Replies (3)
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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