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FAQ :
This notification clarifies the rules for using Dynamic Quick Response (QR) Codes on Business-to-Consumer (B2C) invoices.
The clarification pertains to Notification 14/2020-Central Tax, dated 21st March 2020.
The notification specifically addresses the applicability of Dynamic QR Codes on Business-to-Consumer (B2C) invoices.
You can download the full notification from the provided link.
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Source : http://www.cbic.gov.in/htdocs-cbec/gst/156-12-2021 GST Circular.pdf