https://www.taxtmi.com/circulars?id=71461 Dynamic QR Code requirements apply to eligible business-to-consumer tax invoices issued by registered persons meeting the prescribed aggregate turnover threshold, subject to specified service, OIDAR, and export exclusions. The code must contain supplier, invoice, payment, value, and tax details and enable digital payment. Compliance is deemed where an invoice contains the code or appropriate payment cross-references for electronic or cash payments. For payments made after invoice issuance, the supplier must provide the Dynamic QR Code on the invoice. Each supplier remains responsible for compliance for supplies made through e-commerce platforms. en-us Wed, 24 Mar 2021 00:00:00 +0530 Sat, 26 Sep 2026 10:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71461 Dynamic QR Code requirements apply to eligible business-to-consumer tax invoices issued by registered persons meeting the prescribed aggregate turnover threshold, subject to specified service, OIDAR, and export exclusions. The code must contain supplier, invoice, payment, value, and tax details and enable digital payment. Compliance is deemed where an invoice contains the code or appropriate payment cross-references for electronic or cash payments. For payments made after invoice issuance, the supplier must provide the Dynamic QR Code on the invoice. Each supplier remains responsible for compliance for supplies made through e-commerce platforms. Circulars GST - States Wed, 24 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71461