Applicability of Dynamic QR Code on B2C Invoices: Circular No. 156/12/2021-GST
<p><span>The Central Board of Indirect Taxes and Customs (CBIC) issued Circular No. 156/12/2021-GST on 21st June 2021, to clarify the applicability of Dynamic Quick Response (QR) Code on B2C invoices and ensure uniform compliance with notification 14/2020-Central Tax dated 21st March 2020. Here are the key highlights:</span></p><p><span><strong>1. Requirement for UIN Holders</strong></span></p><ul><li><span>Invoices issued to persons with a Unique Identity Number (UIN) are considered B2C supplies and must comply with Dynamic QR Code requirements, as UIN holders are not "registered persons" under section 2(94) of the CGST Act 2017.</span></li></ul><p><span><strong>2. UPI ID and Bank Details</strong></span></p><ul><li><span>As UPI ID is linked to the payee's bank account, there is no need to provide separate bank account and IFSC details in the Dynamic QR Code.</span></li></ul><p><span><strong>3. Authorized Payment Collection</strong></span></p><ul><li><span>If payment is collected by a person authorized by the supplier (e.g., an ECO), the UPI ID of the authorized person can be provided in the Dynamic QR Code instead of the supplier's UPI ID.</span></li></ul><p><span><strong>4. Services to Overseas Recipients</strong></span></p><ul><li><span>For services supplied to recipients located outside India, where payment is received in foreign exchange through RBI-approved modes, Dynamic QR Code is not required on the invoice, as it cannot be used by the overseas recipient.</span></li></ul><p><span><strong>5. Retail Over-the-Counter Sales</strong></span></p><ul><li><span>In retail over-the-counter sales, where payment is collected using a digitally displayed Dynamic QR Code without an invoice number, the unique order ID/sales reference number can be used instead, provided it is linked to the invoice in the processing system.</span></li></ul><p><span><strong>6. Part-Payments</strong></span></p><ul><li><span>When part-payment has been received in advance or through adjustments (e.g., vouchers, discount coupons), the Dynamic QR Code should reflect only the remaining amount payable by the customer, with the total invoice value and part-payment details mentioned on the invoice.</span> <a href="https://cms.plasament.com/storage/156-12-2021-20gst-20circular-2.pdf">156-12-2021_20gst_20circular-2</a><br> </li></ul>