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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....eg. Ref:- From the GOI, MOF, DOR, CBIC, Circular No.146/02/2021-GST, dated 23-02-2021. Notification in G.O.Ms.No.142, Revenue (Commercial Taxes-II) Department, dated 15-5-2020 (Notification No. 14/2020-Central Tax, dated 21st March 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 Notification in G.O. Ms. No. 32, Revenue (Commercial Taxes-II) Department, dated 15-2-2021 (Notification No. 89/2020- Central Tax, dated 29th November 2020), penalty has been waived for non-compliance of the provisions of Notification issued in the G. O. Ms.No.142, Revenue (Commercial Taxes-II) Department, dated 15-5-2020 (Notification No.....

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.... to an invoice issued in following cases: i Where the supplier of taxable service is: a) an insurer or a banking company or a financial institution, including a non-banking financial company; b) a goods transport agency supplying services in relation to transportation of goods by road in a goods carriage; c) supplying passenger transportation service; d) supplying 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-invoi....

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....yment, the said invoice shall be deemed to have complied with Dynamic QR Code requirements. In cases where the supplier, has digitally displayed the Dynamic QR Code and the customer pays for the invoice: - i. Using any mode like UPI, credit/debit card or online banking or cash or combination of various modes of payment, with or without using Dynamic QR Code, and the supplier provides a cross reference of the payment (transaction id along with date, time and amount of payment, mode of payment 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 ....