TMI BlogClarification 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 2020X X X X Extracts X X X X X X X X Extracts X X X X ..... R) Code on B2C invoices and compliance of Commercial 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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-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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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 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 mod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s still be required to comply with the requirement of Dynamic QR Code? The provisions of the notification shall apply to each supplier/registered person separately, if such person is liable to issue invoices with Dynamic QR Code for B2C supplies as per the said notification. In case, the supplier is making supply through the Ecommerce portal or application, and the said supplier gives cross references of the payment received in respect of the said supply on the invoice, then such invoices would be deemed to have complied with the requirements of Dynamic QR Code. In cases other than pre-paid supply i.e. where payment is made after generation / issuance of invoice, the supplier shall provide Dynamic QR Code on the invoice. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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