https://www.taxtmi.com/circulars?id=71577 Dynamic QR Code compliance applies to B2C invoices of taxpayers exceeding the prescribed turnover threshold. Invoices to Unique Identity Number holders are treated as B2C invoices. A UPI ID need not be accompanied by separate bank-account and IFSC details, and an authorised payment collector's UPI ID may be used. Overseas-recipient service invoices meeting the stated foreign-currency payment conditions need not carry a Dynamic QR Code. For over-the-counter sales, an invoice-linked order ID may be used before invoice generation. Where part-payment has been received, the code may show only the remaining amount payable, with full payment details disclosed on the invoice. en-us Tue, 21 Sep 2021 00:00:00 +0530 Mon, 12 Oct 2026 18:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71577 Dynamic QR Code compliance applies to B2C invoices of taxpayers exceeding the prescribed turnover threshold. Invoices to Unique Identity Number holders are treated as B2C invoices. A UPI ID need not be accompanied by separate bank-account and IFSC details, and an authorised payment collector's UPI ID may be used. Overseas-recipient service invoices meeting the stated foreign-currency payment conditions need not carry a Dynamic QR Code. For over-the-counter sales, an invoice-linked order ID may be used before invoice generation. Where part-payment has been received, the code may show only the remaining amount payable, with full payment details disclosed on the invoice. Circulars GST - States Tue, 21 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71577