Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification no.- 429/XI-2-9(47)/17U.P. Act-1-2017-Order-(107)-2020 Dated 30.04.2020

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....ability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification no.- 429/XI-2-9(47)/17U.P. Act-1-2017-Order-(107)-2020 Dated 30.04.2020 - Reg. Notification No. 429/XI-2-9(47)/17 U.P. Act-1-2017-Order-(107)-2020 Dated 30.04.2020 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 No.- 1404/XI-2-20-9(47)/17 -U.P. Act-1-2017-Order-(169)-2020 Dated 22.12.2020, penalty has been waived for non-compliance of the provisions of Notification No.- 429/XI-2-9(47)/17U.P. Act-1-2017-Order-(107)-2020 for the period from 01st December, 2020 to 31st March, 2021, subject to the condition that the said....

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....rtation 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-invoices are required to be issued in respect of supplies for exports, in terms of Notification no. 428/XI-2-9(47)/17 U.P. Act-1-2017-Order-(106)-2020 Dated 30.04.2020 treating them as Business to Business (B2B) supplies, Notification no. 429....

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.... 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 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 trans....