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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 the Dynamic QR Code requirement applies to B2C tax invoices by registered persons above the turnover threshold, subject to specified exclusions and excluding supplies treated as B2B for e invoicing (including exports). The QR Code must include supplier identifiers, payment details, bank account/IFSC, invoice number/date, total value and GST breakup and be scannable for digital payment. An invoice that displays the QR Code or records a cross reference to the payment (transaction id, date/time, amount and mode) is deemed compliant; post invoice payments require provision of the QR Code on the invoice.</description>
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    <pubDate>Thu, 01 Apr 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=64955</link>
      <description>Clarifies that the Dynamic QR Code requirement applies to B2C tax invoices by registered persons above the turnover threshold, subject to specified exclusions and excluding supplies treated as B2B for e invoicing (including exports). The QR Code must include supplier identifiers, payment details, bank account/IFSC, invoice number/date, total value and GST breakup and be scannable for digital payment. An invoice that displays the QR Code or records a cross reference to the payment (transaction id, date/time, amount and mode) is deemed compliant; post invoice payments require provision of the QR Code on the invoice.</description>
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      <pubDate>Thu, 01 Apr 2021 00:00:00 +0530</pubDate>
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