IN REFERENCE TO 156/12/2021(CENTRAL).
Sub:- Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification issued in the G O Ms No.142, Revenue (CT-TT) Department, dated 15-5-2020.
Ref:- From the GOT, MOF, DOR, CBTC, Circular No.156/12/2021-GST, dated 21-06-2021.
Notification in the G O Ms No.142, Revenue (CT-TT) Department, dated 15-5-2020
(Notification No. 14/2020-Central Tax, dated 21st 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 in G O Ms No.129, Revenue (Commercial Taxes-TT) Department, dated 15-6-2021(notification No. 06/2021-Central Tax, dated 30th March 2021), penalty has been waived for non-compliance of the provisions of notification issued in the G O Ms No.142, Revenue (CT-TT) Department, dated 15-5-2020 ( notification No.14/2020 - Central 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. 02/2021(State) Tn Rerence to 146/02/2021(Central), dated 01-4-2021(Circular No. 146/2/2021-GST, dated 23.02.2021).
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 in the G O Ms No.142, Revenue (CT-TT) Department, dated 15-5-2020 (notification 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 Chief Commissioner, in exercise of his powers conferred under section 168(1) of the APGST Act, 2017, hereby clarifies the issues in the table below:
2. Circular No. 02/2021(State) In Rerence to 146/02/2021(Central), dated 01-4-2021 (Circular No. 146/2/2021-GST, dated 23.02.2021) stands modified to this extent.
3. The field officers are requested to give wide publicity to the contents of this circular.
4. Difficulty, if any, in the implementation of the above instructions may please be brought to the notice of the Chief Commissioner.
Peeyush Kumar
Commissioner