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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Dynamic QR Code applicability clarified: B2C invoices must follow specified QR content rules, with exceptions for foreign recipients.</h1> Dynamic QR Code rules for B2C invoices: supplies to UIN holders are treated as B2C and require Dynamic QR. UPI ID suffices-separate bank/IFSC need not be encoded. An authorized collector's UPI ID may replace the supplier's. Invoices to foreign recipients (place of supply in India) may omit Dynamic QR. If invoice number is unavailable at payment, a unique order ID linked to the invoice may be encoded, and where part payments or adjustments exist, the QR should reflect only the remaining payable amount while the invoice details total value and cross references.

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