Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of Commercial Taxes Department Notification S.O. 111, dated 6’ May 2020

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....l Taxes Department Notification S.O. 111, dated 6' May 2020 - Reg. Ref: CBIC Circular No. 146/02/2021-GST, dated the 23^rd February, 2021 Commercial Taxes Department Notification No. S.O. 111, dated 6th May 2020 had been issued which requires Dynamic QR Code on B2C invoice issued by taxpayers having aggregate turnover more than 500 crore rupees, w.e.f. 01.12.2020. Further, vide Commercial Taxes Department Notification No. S.O. 197, dated 17th December 2020, penalty has been waived for non-compliance of the provisions of Notification No. SO. 111, dated 6th May 2020 for the period from 01^st ' December. 2020 to 31^st March, 2021, subject to the condition that the said person complies with the provisions of the said Notification from 01^....

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....lying services by way of admission to exhibition of cinematograph in films in multiplex screens ii. OIDAR supplies made by any registered person, who has obtained registration under section 14 of the IGST Act 2017, to an unregistered person. As regards the supplies made for exports, though such supplies are made by a registered person to an unregistered person, however, as e-invoices are required to be issued in respect of supplies for exports, in terms of Commercial Taxes Department Notification No. S.O. 110 dated 6th May 2020 treating them as Business to Business (B2B) supplies, Commercial Taxes Department Notification No. S.O. 111 dated 6th May 2020 will not be applicable to them. 2.....

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.... like UPI, Credit card, Debit card, online banking etc.) on the invoice ; or ii. In cash, without using Dynamic QR Code and the supplier provides a cross reference of the amount paid in cash , along with date of such payment on the invoice; The said invoice shall be deemed to have complied with the requirement of having Dynamic QR Code. 4. If the supplier makes available to customers an electronic mode of payment like UPI Collect, UPI Intent or similar other modes of payment, through mobile applications or computer based applications, where though Dynamic QR Code is not displayed, but the details of merchant as well as transaction are displayed/ captured otherwise, how can the requirement of Dynamic QR Code as per this not....