https://www.taxtmi.com/circulars?id=69468 Clarification prescribes that invoices to UIN holders are treated as B2C and require a Dynamic QR Code; UPI ID alone suffices (no bank/IFSC), third party collectors' UPI IDs may be used, foreign recipient invoices may omit QR, order IDs can substitute invoice numbers when uniquely linked, and QR amounts must show the remaining payable where part payments/adjustments exist, with full reconciliation on the invoice. en-us Wed, 25 Aug 2021 00:00:00 +0530 Thu, 19 Mar 2026 11:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69468 Clarification prescribes that invoices to UIN holders are treated as B2C and require a Dynamic QR Code; UPI ID alone suffices (no bank/IFSC), third party collectors' UPI IDs may be used, foreign recipient invoices may omit QR, order IDs can substitute invoice numbers when uniquely linked, and QR amounts must show the remaining payable where part payments/adjustments exist, with full reconciliation on the invoice. Circulars GST - States Wed, 25 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69468