Feedback on recently issued clarification w.r.t Dynamic QR code

Last week CBIC had issued clarifications in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of Notification No. 14/2020- C.T. dated March 21, 2020. Please refer to clarifications here. On the basis of feedback received from our members, USISPF has submitted a detailed note highlighting the need for additional clarifications.