Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification issued in the G O Ms No.142, Revenue (CT-II) Department, dated 15-5-2020.
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Dynamic QR Code applicability: B2C invoices must include QR with UPI details; authorised collectors and order IDs permitted. Clarifies that Dynamic QR Code is required on B2C invoices including those issued to UIN holders; the QR may contain the payee's UPI ID without bank/IFSC; an authorised collector's UPI may be used; invoices to foreign recipients (place of supply in India with foreign currency payment) may omit the Dynamic QR; where invoice number is unavailable at payment, a unique order ID linked to the invoice may be used; and the QR should show only the remaining payable after part-payment, with full invoice cross-references.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Dynamic QR Code applicability: B2C invoices must include QR with UPI details; authorised collectors and order IDs permitted.
Clarifies that Dynamic QR Code is required on B2C invoices including those issued to UIN holders; the QR may contain the payee's UPI ID without bank/IFSC; an authorised collector's UPI may be used; invoices to foreign recipients (place of supply in India with foreign currency payment) may omit the Dynamic QR; where invoice number is unavailable at payment, a unique order ID linked to the invoice may be used; and the QR should show only the remaining payable after part-payment, with full invoice cross-references.
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