Clarification in respect of applicability of dynamic quick response (QR) code on B2C invoices and compliance of Notification No. 14/2020-Central Tax, dated 21st March, 2020

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....ding. The Department of Revenue, Central Board of Indirect Taxes and Customs, GST Policy Wing vide Circular No. 146/02/2021-GST, dated 23rd February, 2021 has issued a Clarification in respect of applicability of dynamic quick response (QR) code on B2C invoices and compliance of Notification No. 14/2020-Central Tax, dated 21st March, 2020, in order to ensure uniformity in the implementation of the provisions of law across the field formations, which is annexed herewith. In exercise of powers conferred by section 168 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017) for the purpose of uniformity in the implementation of the Act it is instructed to follow the clarification issued vide Circular No. 146/02/....

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....1. 2. Various references have been received from trade and industry seeking clarification on applicability of Dynamic Quick Response (QR) Code on B2C (Registered person to Customer) invoices and compliance of Notification No. 14/2020-Central Tax, dated 21^st March, 2020 as amended. The issues have been examined and in order to ensure uniformity in the implementation of the provisions of the law across the field formations, the Board, in exercise of its powers conferred under section 168(1) of the CGST Act, 2017, hereby clarifies the issues in the table below: Sl. No. Issues Clarification 1. To which invoice is Notification No 14/2020-Central Tax dated 21^st March, 2020 applicabl....

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.... 2. What parameters/ details are required to be captured in the Quick Response (QR) Code? Dynamic QR Code, in terms of Notification No.  14/2020-Central Tax, dated 21st March, 2020 is required, inter-alia, to contain the following information: - i. Supplier GSTIN number ii. Supplier UPI ID iii. Payee's Bank A/C number and IFSC iv. Invoice number & invoice date, v. Total Invoice Value and vi. GST amount along with breakup i.e. CGST, SGST, IGST, CESS, etc. Further, Dynamic QR Code should be such that it can be scanned to make a digital payment. 3. If a supplier provides/ displays Dynamic QR Code, but the customer opts to make payment without using Dynamic QR ....

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....ication be complied with? In such cases, if the cross reference of the payment made using such electronic modes of payment is made on the invoice, the invoice shall be deemed to comply with the requirement of Dynamic QR Code. However, if payment is made after generation / issuance of invoice, the supplier shall provide Dynamic QR Code on the invoice. 5. Is generation/ printing of Dynamic QR Code on B2C invoices mandatory for pre- paid invoices i.e. where payment has been made before issuance of the invoice? If cross reference of the payment received either through electronic mode or through cash or combination thereof is made on the invoice, then the  invoice would be deemed to have complied with the requirement of Dynam....