Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020 - Reg.

Last updated: 15 July 2021

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This circular provides clarifications regarding the requirement of Dynamic Quick Response (QR) Codes on Business-to-Customer (B2C) invoices, as mandated by Notification 14/2020-Central Tax. It addresses various queries from businesses, including when a UIN holder is considered a B2C customer, the necessity of providing bank account details alongside UPI IDs, and scenarios involving third-party payment collection. The circular also clarifies exceptions for services supplied to recipients outside India and provides guidance on using order IDs instead of invoice numbers for over-the-counter sales.

Circular no. 156/12/2021-GST CBEC-20/16/38/2020-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, dated the 21st June, 2021 To The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All) The Principal Director Generals / Director Generals (All) Madam/Sir, Subject: Clarification in respect of applicability of Dynamic Quick Respons

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FAQ :

Any person who has obtained a Unique Identity Number (UIN) under Section 25(9) of the CGST Act is not considered a 'registered person'. Therefore, invoices issued to such individuals are treated as B2C supplies and must comply with Dynamic QR Code requirements.

No, separate bank account and IFSC details do not need to be provided in the Dynamic QR Code if a UPI ID is already linked, as the UPI ID is directly connected to a specific bank account.

Yes, if a third party (like an E-commerce Operator or an authorised agent) collects payment on behalf of the supplier, their UPI ID can be provided in the Dynamic QR Code instead of the supplier's UPI ID.

No, if the invoice is issued to a recipient located outside India for services where the place of supply is in India, and payment is received in foreign currency through RBI-approved methods, a Dynamic QR Code is not required on the invoice.

In cases of over-the-counter sales where the invoice is generated after payment, a unique order ID or sales reference number, which is uniquely linked to the invoice, can be provided in the Dynamic QR Code instead of the invoice number. This linkage must be maintained in the supplier's processing system and cross-referenced on the invoice.

If part-payment has already been received (as an advance or through adjustment), the Dynamic QR Code should only display the remaining amount payable by the customer. The invoice should detail the total value, the part-payment, and the outstanding balance.

Notification No : Circular no. 156/12/2021-GST
Source : https://www.cbic.gov.in/resources//htdocs-cbec/gst/156-12-2021%20GST%20Circular.pdf

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