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    <title>Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification issued in the G O Ms No.142, Revenue (CT-II) Department, dated 15-5-2020.</title>
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    <description>Clarifies that Dynamic QR Code is required on B2C invoices including those issued to UIN holders; the QR may contain the payee&#039;s UPI ID without bank/IFSC; an authorised collector&#039;s UPI may be used; invoices to foreign recipients (place of supply in India with foreign currency payment) may omit the Dynamic QR; where invoice number is unavailable at payment, a unique order ID linked to the invoice may be used; and the QR should show only the remaining payable after part-payment, with full invoice cross-references.</description>
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    <pubDate>Wed, 30 Jun 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 issued in the G O Ms No.142, Revenue (CT-II) Department, dated 15-5-2020.</title>
      <link>https://www.taxtmi.com/circulars?id=64894</link>
      <description>Clarifies that Dynamic QR Code is required on B2C invoices including those issued to UIN holders; the QR may contain the payee&#039;s UPI ID without bank/IFSC; an authorised collector&#039;s UPI may be used; invoices to foreign recipients (place of supply in India with foreign currency payment) may omit the Dynamic QR; where invoice number is unavailable at payment, a unique order ID linked to the invoice may be used; and the QR should show only the remaining payable after part-payment, with full invoice cross-references.</description>
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      <pubDate>Wed, 30 Jun 2021 00:00:00 +0530</pubDate>
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