TMI BlogClarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- State Tax dated 4th November 2020X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tax dated 4th November 2020 - Reg. Notification No. 14/2020-State Tax, dated 4th November 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. 89/2020-State Tax, dated 31/03/2021, penalty has been waived for non-compliance of the provisions of Notification No.14/2020 State Tax for the period from 01st December, 2020 to 31st March, 2021, subject to the condition that the said person complies with the provisions of the said Notification from 01st April, 2021. 2. Various references have been received from trade and industry seeking clarification on applicability of Dynamic Quick Respons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tograph 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. 13/2020-State Tax, dated 31/03/2021 treating them as Business to Business (B2B) supplies, Notification no. 14/2020- State Tax, dated 4th November 2020 will not be applicable to them. 2. What parameters/ details are required to be captured in the Quick Response (QR) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... line 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 transaction are displayed/ captured otherwise, how can the requirement of Dynamic QR Code as per this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 3. Difficulty, if any, in the implementation of the above instructions may please be brought to the notice of Commissioner, State Tax. (ANKUR GARG) COMMISSIONER STATE TAX - Circular - Trade Notice - Public Notice - I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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