Subject: Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020-State Tax dated 27th March, 2020
Notification No. 14/2020-State Tax, dated 27th March, 2020 had been issued 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. 06/2021-State Tax, dated 04th May, 2021, penalty has been waived for non-compliance of the provisions of notification No. 14/2020-State Tax 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 Circular No. 146/02/2021-GST. dated 05.03.2021.
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 14/2020-State Tax, dated 27th 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 Chief Commissioner of State Tax, in exercise of the powers conferred under section 168 of the GGST Act, 2017, hereby clarifies the issues in the table below:
Therefore, any invoice, issued to such person having a UIN, shall be considered as invoice issued for a B2C supply and shall be required to comply with the requirement of Dynamic QR Code.
3. Circular No. 146/02/2021-GST, dated 05.03.2021 stands modified to this extent.
4. Difficulty, if any, in the implementation of the above circular may please be brought to the notice of the Chief Commissioner of State Tax.
5. This circular shall be deemed to have been issued on the 21st day of June, 2021.
(J P Gupta)
Chief Commissioner of State Tax,
Gujarat State, Ahmedabad