https://www.taxtmi.com/circulars?id=69456 Clarifies that the Dynamic QR Code requirement applies to B2C tax invoices issued by registered persons exceeding the turnover threshold, with specified exclusions (certain service providers, OIDAR, and exports treated as B2B). The QR must be scannable and contain supplier GSTIN, UPI ID, bank account/IFSC, invoice number/date, total value and GST breakup. An invoice bearing the QR or an invoice with a payment cross reference (transaction id, date, time, amount, payment mode) is deemed compliant; pre paid supplies are compliant if payment cross references appear, while post invoice payments require the QR on the invoice. E commerce and payment app transactions are addressed similarly, but individual supplier responsibility remains. en-us Tue, 23 Feb 2021 00:00:00 +0530 Thu, 19 Mar 2026 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69456 Clarifies that the Dynamic QR Code requirement applies to B2C tax invoices issued by registered persons exceeding the turnover threshold, with specified exclusions (certain service providers, OIDAR, and exports treated as B2B). The QR must be scannable and contain supplier GSTIN, UPI ID, bank account/IFSC, invoice number/date, total value and GST breakup. An invoice bearing the QR or an invoice with a payment cross reference (transaction id, date, time, amount, payment mode) is deemed compliant; pre paid supplies are compliant if payment cross references appear, while post invoice payments require the QR on the invoice. E commerce and payment app transactions are addressed similarly, but individual supplier responsibility remains. Circulars GST - States Tue, 23 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69456