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    <title>Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 442-F.T. dated 3rd April, 2020.</title>
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    <description>The Dynamic QR Code requirement applies to B2C tax invoices issued by registered persons exceeding the aggregate turnover threshold, excluding specified service categories and supplies treated as B2B by e invoicing. Dynamic QR Codes must contain supplier identification, payment routing, invoice number/date, total value and GST breakup, and be scannable for digital payment. An invoice is deemed compliant when it either contains the Dynamic QR Code or records a cross reference of the payment (transaction id, date/time, amount and mode), including for electronic payment flows; where payment is made after invoice issuance a Dynamic QR Code must be provided.</description>
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    <pubDate>Thu, 25 Feb 2021 00:00:00 +0530</pubDate>
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      <title>Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 442-F.T. dated 3rd April, 2020.</title>
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      <description>The Dynamic QR Code requirement applies to B2C tax invoices issued by registered persons exceeding the aggregate turnover threshold, excluding specified service categories and supplies treated as B2B by e invoicing. Dynamic QR Codes must contain supplier identification, payment routing, invoice number/date, total value and GST breakup, and be scannable for digital payment. An invoice is deemed compliant when it either contains the Dynamic QR Code or records a cross reference of the payment (transaction id, date/time, amount and mode), including for electronic payment flows; where payment is made after invoice issuance a Dynamic QR Code must be provided.</description>
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      <pubDate>Thu, 25 Feb 2021 00:00:00 +0530</pubDate>
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