https://www.taxtmi.com/circulars?id=70883 Dynamic QR Code requirements apply to eligible B2C tax invoices issued by registered persons exceeding the prescribed turnover threshold, subject to specified supplier, OIDAR and export exclusions. The code must contain supplier, invoice, payment and tax details and support digital payment. Compliance is deemed where payment details are cross-referenced on the invoice for prepaid supplies or where electronic payment facilities capture transaction details. Each eligible supplier remains responsible for compliance on e-commerce supplies; where payment is made after invoice issuance, a Dynamic QR Code must be provided on the invoice. en-us Fri, 05 Mar 2021 00:00:00 +0530 Fri, 21 Aug 2026 11:49:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70883 Dynamic QR Code requirements apply to eligible B2C tax invoices issued by registered persons exceeding the prescribed turnover threshold, subject to specified supplier, OIDAR and export exclusions. The code must contain supplier, invoice, payment and tax details and support digital payment. Compliance is deemed where payment details are cross-referenced on the invoice for prepaid supplies or where electronic payment facilities capture transaction details. Each eligible supplier remains responsible for compliance on e-commerce supplies; where payment is made after invoice issuance, a Dynamic QR Code must be provided on the invoice. Circulars GST - States Fri, 05 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70883