https://www.taxtmi.com/circulars?id=65055 Clarifies that the Dynamic QR Code is required on B2C invoices issued to recipients with a UIN; a UPI ID alone suffices in the QR payload without bank/IFSC; an authorised collector's UPI ID may be used; invoices to recipients outside India (with place of supply in India and payment in foreign currency via approved modes) may omit the Dynamic QR Code; order IDs may substitute for invoice numbers on over the counter sales if uniquely linked to the invoice; and the QR should reflect only the remaining payable amount where part payment has been received. en-us Mon, 28 Jun 2021 00:00:00 +0530 Sat, 04 Sep 2021 17:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65055 Clarifies that the Dynamic QR Code is required on B2C invoices issued to recipients with a UIN; a UPI ID alone suffices in the QR payload without bank/IFSC; an authorised collector's UPI ID may be used; invoices to recipients outside India (with place of supply in India and payment in foreign currency via approved modes) may omit the Dynamic QR Code; order IDs may substitute for invoice numbers on over the counter sales if uniquely linked to the invoice; and the QR should reflect only the remaining payable amount where part payment has been received. Circulars GST - States Mon, 28 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65055