TMI BlogClarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of Notification No. 06/2020-State Tax dated 23rd March, 2020X X X X Extracts X X X X X X X X Extracts X X X X ..... , with effect from December 1, 2020. Further, vide Notification No. 45/2020-State Tax, dated 30th November 2020, penalty has been waived for non-compliance of the provisions of Notification No. 6/2020-State Tax for the period from December 1, 2020 to March 31, 2021, subject to the condition that the said person complies with the provisions of the said notification from April 1, 2021. 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. 6/2020-State Tax, dated 23rd March, 2020 as amended. The issues have been examined and in order to ensure uniformity in the implementat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplies 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. 05/2020-State Tax, dated 23rd March, 2020 treating them as business to business (B2B) supplies, Notification No. 06/2020-State Tax, dated 23rd March, 2020 will not be applicable to them. 2. What parameters/details are required to be captured in the quick response (QR) code ? Dynamic QR code, in terms of Notification No. 06/2020-State Tax, dated 23rd March, 2020 is required, inter-alia, to contain the following information : (i) Supplier GSTIN number ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 notification 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 req ..... X X X X Extracts X X X X X X X X Extracts X X X X
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