All Additional Commissioner (Adm.),
Commercial Taxes Department,
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Subject: 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.
Notification No. F.12(46)FD/Tax/2017-Pt.V-153, dated 30th March 2020 had been issued by the Finance Department, Government of Rajasthan, 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. F.12(l)FD/Tax/2021-298, dated 31st March 2021, penalty has been waived for non-compliance of the provisions of notification No. F.12(46)FD/Tax/2017-Pt.V-153 for the period from 01st December, 2020 to 30th June, 2021, subject to the condition that the said person complies with the provisions of the said notification from 1st July, 2021. Further, various issues on Dynamic QR Code have been clarified vide GST Circular No. 02/2021, dated 25.02.2021.
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. F.12(46)FD/Tax/2017-Pt.V-153, dated 30th 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, in exercise of the powers conferred under section 168 of the RGST Act, 2017, hereby following issues in the table below are clarified:
However, each transaction i.e. receipt of payment from a customer is having a unique Order ID/ sales reference number, which is linked with the invoice for the said transaction. Whether in such cases, the order ID/ reference number of such transaction can be provided in the dynamic QR code displayed digitally, instead of invoice number.
3. GST Circular No. 02/2021, dated 25.02.2021 stands modified to this extent.
(Ravi Jain)
Chief Commissioner
State Tax,
Rajasthan, Jaipur