TMI BlogClarification 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.X X X X Extracts X X X X X X X X Extracts X X X X ..... nt, dated 15-5-2020. Ref:- From the GOI, MOF, DOR, CBIC, Circular No.156/12/2021-GST, dated 21-06-2021. Notification in the G O Ms No.142, Revenue (CT-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.129, Revenue (Commercial Taxes-II) Department, dated 15-6-2021(notification No. 06/2021-Central Tax, dated 30th March 2021), penalty has been waived for non-compliance of the provisions of notification issued in the G O Ms No.142, Revenue (CT-II) Department, dated 15-5-2020 ( notification No.14/2020 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ided in section 2(94) of the APGST Act 2017. Therefore, any invoice, issued to such person having a UIN, shall be considered as invoice issued for a B2C supply and shall be required to comply with the requirement of Dynamic QR Code. 2. UPI ID is linked to the bank account of the payee/ person collecting money. Whether bank account and IFSC details also need to be provided separately in the Dynamic QR Code along with UPI ID? Given that UPI ID is linked to a specific bank account of the payee/ person collecting money, separate details of bank account and IFSC may not be provided in the Dynamic QR Code. 3. In cases where the payment is collected by some ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g payment to the supplier. 5. In some instances of retail sales over the counter, the payment from the customer in received on the payment counter by displaying dynamic QR code on digital display, whereas the invoice, along with invoice number, is generated on the processing system being used by supplier/ merchant after receiving the payment. In such cases, it may not be possible for the merchant/ supplier to provide details of invoice number in the dynamic QR code displayed to the customer on payment counter. However, each transaction i.e. receipt of payment from a customer is having a unique Order ID/ sales reference number, which is linked with the invoice for the said transaction. Whether in such ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c., then the dynamic QR code may provide only the remaining amount payable by the customer/ recipient against invoice value . The details of total invoice value, along with details/ cross reference of the part- payment/ advance/ adjustment done, and the remaining amount to be paid, should be provided on the invoice. 2. Circular No. 02/2021(State) In Rerence to 146/02/2021(Central), dated 01-4-2021 (Circular No. 146/2/2021-GST, dated 23.02.2021) stands modified to this extent. 3. The field officers are requested to give wide publicity to the contents of this circular. 4. Difficulty, if any, in the implementation of the above instructions may please be brought to the notice of the Chief Commissioner. Peeyush Kumar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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