https://www.taxtmi.com/circulars?id=64957 Clarification requires Dynamic QR Codes on B2C invoices issued to persons with a UIN, permits an agent's UPI in the QR when payment is collected by an authorised party, and disallows separate bank account/IFSC details because UPI is account linked. Invoices to recipients outside India (with place of supply in India and payment in foreign currency through authorised channels) may omit dynamic QR. For retail counter sales where invoice numbers are generated after payment, a unique order ID linked to the invoice may be encoded. Dynamic QR must show only the remaining payable amount where part payment exists, with full payment details recorded on the invoice. en-us Tue, 06 Jul 2021 00:00:00 +0530 Mon, 19 Jul 2021 18:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=64957 Clarification requires Dynamic QR Codes on B2C invoices issued to persons with a UIN, permits an agent's UPI in the QR when payment is collected by an authorised party, and disallows separate bank account/IFSC details because UPI is account linked. Invoices to recipients outside India (with place of supply in India and payment in foreign currency through authorised channels) may omit dynamic QR. For retail counter sales where invoice numbers are generated after payment, a unique order ID linked to the invoice may be encoded. Dynamic QR must show only the remaining payable amount where part payment exists, with full payment details recorded on the invoice. Circulars GST - States Tue, 06 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64957