https://www.taxtmi.com/circulars?id=64923 Clarifies that Dynamic QR Code is required on B2C invoices where the recipient has a UIN; UPI ID may be used without separate bank/IFSC details; an authorized collector's UPI ID may replace the supplier's; invoices to foreign recipients (place of supply in India with foreign payment) need not carry Dynamic QR Codes; order IDs may be used when invoice numbers are unavailable at payment time; Dynamic QR Codes must reflect only remaining payable amount when part payment/adjustment exists, with invoices showing total, adjustments, and balance. en-us Wed, 30 Jun 2021 00:00:00 +0530 Tue, 13 Jul 2021 13:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=64923 Clarifies that Dynamic QR Code is required on B2C invoices where the recipient has a UIN; UPI ID may be used without separate bank/IFSC details; an authorized collector's UPI ID may replace the supplier's; invoices to foreign recipients (place of supply in India with foreign payment) need not carry Dynamic QR Codes; order IDs may be used when invoice numbers are unavailable at payment time; Dynamic QR Codes must reflect only remaining payable amount when part payment/adjustment exists, with invoices showing total, adjustments, and balance. Circulars GST - States Wed, 30 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64923