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FAQ :
The notification clarifies the applicability of Dynamic Quick Response (QR) Codes on Business-to-Consumer (B2C) invoices.
The clarification pertains to Notification 14/2020-Central Tax, dated 21st March 2020.
No, the notification specifically addresses the applicability of Dynamic QR Codes on B2C (Business-to-Consumer) invoices.
The purpose is to provide clarity and ensure compliance regarding the use of Dynamic QR Codes on B2C invoices as per the mentioned notification.
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Circular No : 146/02/2021-GSTPublished in GST
Source : http://www.cbic.gov.in/htdocs-cbec/gst/Circular_Refund_146.pdf