https://www.taxtmi.com/circulars?id=65179 An invoice issued to a person with a UIN is treated as a B2C supply and must include the Dynamic QR Code. UPI identifiers suffice without separate bank/IFSC details; an authorized collector's UPI ID may be used. Invoices to recipients outside India for services with place of supply in India paid in foreign currency need not carry a Dynamic QR Code. Where invoice numbers are unavailable at payment time, a unique order ID linked to the invoice may be encoded. The QR should reflect only the remaining payable amount when part payment exists, and the invoice must record total value and adjustments. en-us Tue, 10 Aug 2021 00:00:00 +0530 Tue, 26 Oct 2021 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65179 An invoice issued to a person with a UIN is treated as a B2C supply and must include the Dynamic QR Code. UPI identifiers suffice without separate bank/IFSC details; an authorized collector's UPI ID may be used. Invoices to recipients outside India for services with place of supply in India paid in foreign currency need not carry a Dynamic QR Code. Where invoice numbers are unavailable at payment time, a unique order ID linked to the invoice may be encoded. The QR should reflect only the remaining payable amount when part payment exists, and the invoice must record total value and adjustments. Circulars GST - States Tue, 10 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65179