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    <title>Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification No. F.12(46)FD/Tax/2017-Pt.V-153, dated 30th March 2020.</title>
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    <description>Dynamic QR Code requirements apply to B2C invoices of registered persons whose annual aggregate turnover exceeded Rs. 500 crore in any financial year from 2017-18 onwards, subject to specified service-provider, OIDAR, and export exclusions. The QR Code must contain prescribed supplier, bank, invoice, value, and tax information and enable digital payment. Invoices may be deemed compliant where payment details are cross-referenced for digitally displayed QR Codes, alternative electronic payment modes, cash payments, pre-paid supplies, or e-commerce supplies. A Dynamic QR Code remains mandatory where payment is made after invoice issuance.</description>
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    <pubDate>Thu, 25 Feb 2021 00:00:00 +0530</pubDate>
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      <title>Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification No. F.12(46)FD/Tax/2017-Pt.V-153, dated 30th March 2020.</title>
      <link>https://www.taxtmi.com/circulars?id=70700</link>
      <description>Dynamic QR Code requirements apply to B2C invoices of registered persons whose annual aggregate turnover exceeded Rs. 500 crore in any financial year from 2017-18 onwards, subject to specified service-provider, OIDAR, and export exclusions. The QR Code must contain prescribed supplier, bank, invoice, value, and tax information and enable digital payment. Invoices may be deemed compliant where payment details are cross-referenced for digitally displayed QR Codes, alternative electronic payment modes, cash payments, pre-paid supplies, or e-commerce supplies. A Dynamic QR Code remains mandatory where payment is made after invoice issuance.</description>
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      <pubDate>Thu, 25 Feb 2021 00:00:00 +0530</pubDate>
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