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TMI BlogClarification in respect of applicability of dynamic quick response (QR) code on B2C invoices and compliance of Notification No. 14/2020-Central Tax, dated 21st March, 2020X X X X Extracts X X X X X X X X Extracts X X X X ..... Taxes and Customs, GST Policy Wing vide Circular No. 146/02/2021-GST, dated 23rd February, 2021 has issued a Clarification in respect of applicability of dynamic quick response (QR) code on B2C invoices and compliance of Notification No. 14/2020-Central Tax, dated 21st March, 2020, in order to ensure uniformity in the implementation of the provisions of law across the field formations, which is annexed herewith. In exercise of powers conferred by section 168 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017) for the purpose of uniformity in the implementation of the Act it is instructed to follow the clarification issued vide Circular No. 146/02/2021-GST, dated 23rd February, 2021 by the Department of Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se (QR) Code on B2C (Registered person to Customer) invoices and compliance of Notification No. 14/2020-Central Tax, dated 21st March, 2020 as amended. The issues have been examined and in order to ensure uniformity in the implementation of the provisions of the law across the field formations, the Board, in exercise of its powers conferred under section 168(1) of the CGST Act, 2017, hereby clarifies the issues in the table below: Sl. No. Issues Clarification 1. To which invoice is Notification No 14/2020-Central Tax dated 21st March, 2020 applicable? Would this requirement be applicable on invoices issued for supplies made for Exports? This notification is applicable to a tax invoice issued to an unregistered person by a registered p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplier UPI ID iii. Payee's Bank A/C number and IFSC iv. Invoice number & invoice date, v. Total Invoice Value and vi. GST amount along with breakup i.e. CGST, SGST, IGST, CESS, etc. Further, Dynamic QR Code should be such that it can be scanned to make a digital payment. 3. If a supplier provides/ displays Dynamic QR Code, but the customer opts to make payment without using Dynamic QR Code, then will the cross reference of such payment, made without use of Dynamic QR Code, on the invoice, be considered as compliance of Dynamic QR Code on the invoice? If the supplier has issued invoice having Dynamic QR Code for payment, the said invoice shall be deemed to have complied with Dynamic QR Code requirements. In cases where the suppli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting of Dynamic QR Code on B2C invoices mandatory for pre- paid invoices i.e. where payment has been made before issuance of the invoice? If cross reference of the payment received either through electronic mode or through cash or combination thereof is made on the invoice, then the invoice would be deemed to have complied with the requirement 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. 6. Once the E-commerce operator (ECO) or the online application has complied with the Dynamic QR Code requirements, will the suppliers using such e-commerce portal or application for supplies still be required to compl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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