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of <h1>New Circular Clarifies QR Code Requirements for B2C Invoices, Including UPI ID Use and Exemptions for Foreign Services.</h1> The circular clarifies the applicability of Dynamic Quick Response (QR) Codes on B2C invoices, as per the notifications dated 21st March 2020 and 20th May 2021. It specifies that invoices issued to individuals with a Unique Identity Number are considered B2C and require a QR Code. It outlines that UPI ID suffices without additional bank details in the QR Code. If payments are collected by an authorized person, their UPI ID can be used. Invoices for services to foreign recipients, where the supply is in India, do not need a QR Code. The circular also addresses scenarios involving over-the-counter sales and part-payments, providing guidance on handling QR Code information in these cases.
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