https://www.taxtmi.com/circulars?id=69939 Clarification was issued on the applicability of Dynamic QR Code on B2C invoices under the Assam GST framework and on compliance with the notification mandating such code. It states that invoices issued to persons holding a Unique Identity Number are to be treated as B2C supplies for this purpose; separate bank account and IFSC details are not required where the UPI ID is linked to the payee's account; an authorised collector's UPI ID may be used; invoices in specified foreign-recipient service cases may be issued without Dynamic QR Code; and linked order ID or only the balance payable may be shown in appropriate cases. en-us Thu, 29 Jul 2021 00:00:00 +0530 Tue, 05 May 2026 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69939 Clarification was issued on the applicability of Dynamic QR Code on B2C invoices under the Assam GST framework and on compliance with the notification mandating such code. It states that invoices issued to persons holding a Unique Identity Number are to be treated as B2C supplies for this purpose; separate bank account and IFSC details are not required where the UPI ID is linked to the payee's account; an authorised collector's UPI ID may be used; invoices in specified foreign-recipient service cases may be issued without Dynamic QR Code; and linked order ID or only the balance payable may be shown in appropriate cases. Circulars GST - States Thu, 29 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69939