https://www.taxtmi.com/circulars?id=64861 Any invoice issued to a recipient holding a Unique Identity Number is treated as a B2C invoice and must carry the Dynamic QR Code. A provided UPI ID suffices without separate bank/IFSC details. An authorised collector's UPI ID may be used in place of the supplier's. Invoices to recipients outside India for services with place of supply in India need not include a Dynamic QR Code. Where invoice numbers are unavailable at payment time, a unique order ID linked to the invoice may be used. Dynamic QR Codes should reflect only the remaining payable amount after part payment, with full invoice breakdown shown on the invoice. en-us Mon, 21 Jun 2021 00:00:00 +0530 Tue, 18 Mar 2025 17:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=64861 Any invoice issued to a recipient holding a Unique Identity Number is treated as a B2C invoice and must carry the Dynamic QR Code. A provided UPI ID suffices without separate bank/IFSC details. An authorised collector's UPI ID may be used in place of the supplier's. Invoices to recipients outside India for services with place of supply in India need not include a Dynamic QR Code. Where invoice numbers are unavailable at payment time, a unique order ID linked to the invoice may be used. Dynamic QR Codes should reflect only the remaining payable amount after part payment, with full invoice breakdown shown on the invoice. Circulars GST Mon, 21 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64861