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    <title>Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of Notification (08/2020) No FD 03 CSL 2020 (e ), dated 27th March 2020</title>
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    <description>Dynamic QR Code rules for B2C invoices: supplies to UIN holders are treated as B2C and require Dynamic QR. UPI ID suffices-separate bank/IFSC need not be encoded. An authorized collector&#039;s UPI ID may replace the supplier&#039;s. Invoices to foreign recipients (place of supply in India) may omit Dynamic QR. If invoice number is unavailable at payment, a unique order ID linked to the invoice may be encoded, and where part payments or adjustments exist, the QR should reflect only the remaining payable amount while the invoice details total value and cross references.</description>
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    <pubDate>Wed, 23 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 (08/2020) No FD 03 CSL 2020 (e ), dated 27th March 2020</title>
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      <description>Dynamic QR Code rules for B2C invoices: supplies to UIN holders are treated as B2C and require Dynamic QR. UPI ID suffices-separate bank/IFSC need not be encoded. An authorized collector&#039;s UPI ID may replace the supplier&#039;s. Invoices to foreign recipients (place of supply in India) may omit Dynamic QR. If invoice number is unavailable at payment, a unique order ID linked to the invoice may be encoded, and where part payments or adjustments exist, the QR should reflect only the remaining payable amount while the invoice details total value and cross references.</description>
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      <pubDate>Wed, 23 Jun 2021 00:00:00 +0530</pubDate>
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