4.
If a supplier has issued an invoice containing a Dynamic QR Code, the invoice will be deemed to have complied with the Dynamic QR Code requirements
In the following cases, if the supplier has digitally displayed the Dynamic QR Code, the requirement will be said to be complied with, if-
The customer pays through credit/debit card or through UPI, and the supplier provides a cross-reference of these payment details on the invoice, such as the transaction ID, date, time, amount, and mode of payment.
The customer pays with cash, and the supplier provides a cross-reference of the date and amount details on the invoice.