https://www.taxtmi.com/circulars?id=70865 Dynamic QR Code compliance applies to B2C invoices issued to Unique Identity Number holders. A UPI ID in the code need not be accompanied by separate bank-account or IFSC details, and an authorised payment collector's UPI ID may be used. Overseas service recipients paying in foreign currency through RBI-approved modes may receive invoices without a Dynamic QR Code. For over-the-counter sales, a uniquely invoice-linked order ID may be used where the invoice is generated after payment. Where payment is partly made or adjusted, the code may show only the balance payable, with full payment details recorded on the invoice. en-us Tue, 29 Jun 2021 00:00:00 +0530 Thu, 20 Aug 2026 13:29:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70865 Dynamic QR Code compliance applies to B2C invoices issued to Unique Identity Number holders. A UPI ID in the code need not be accompanied by separate bank-account or IFSC details, and an authorised payment collector's UPI ID may be used. Overseas service recipients paying in foreign currency through RBI-approved modes may receive invoices without a Dynamic QR Code. For over-the-counter sales, a uniquely invoice-linked order ID may be used where the invoice is generated after payment. Where payment is partly made or adjusted, the code may show only the balance payable, with full payment details recorded on the invoice. Circulars GST - States Tue, 29 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70865