GST Circular No 146/2021
A – Requirement of adding QR code is not applicable to an invoice where supplier of taxable service is
(a) An insurer or a banking company or a financial institution, including a non-banking financial company.
(b) A goods transport agency supplying services in relation to transportation of goods by road in a goods carriage.
(c) Supplying passenger transportation service.
(d) Supplying services by way of admission to the exhibition of the cinematograph in films on multiplex screens
(e) OIDAR services are rendered by registered person to unregistered person
In case of exports from registered to unregistered persons also EInvoice is required to be issued and hence QR Code is not required to be displayed
B – Following parameters shall be part of QR Code added on B2C Invoice
(a) Supplier GSTIN number
(b) Supplier UPI ID
(c) Payee’s Bank A/C number and IFSC
(d) Invoice number & invoice date,
(e) Total Invoice Value and
(f) GST amount along with breakup i.e. CGST, SGST, IGST, CESS, etc.
Further, Dynamic QR Code should be such that it can be scanned to make a digital payment
C. Where the QR Code is not added on the invoice but the supplier makes available to customers an electronic mode of payment like UPI Collect, UPI Intent, or similar other modes of payment, through mobile applications or computer-based applications and the details of the merchant and the transaction are displayed/ captured.
The B2C invoice shall be deemed to comply with the requirement of the QR Code if the cross-reference of the payment made using such electronic modes of payment is made on the invoice
But in case payment is made after generation/issuance of the invoice, the supplier shall provide a Dynamic QR Code on the invoice
Dynamic QR Code on B2C invoices are not mandatory for pre-paid invoices
D. The provisions of the notification shall apply to each supplier/registered person separately, if such person is liable to issue invoices with Dynamic QR Code for B2C supplies as per the said notification. In case, the supplier is making supply through the Ecommerce portal or application, and the said supplier gives cross references of the payment received in respect of the said supply on the invoice, then such
invoices would be deemed to have complied with the requirements of Dynamic QR Code. In cases other than pre-paid supply i.e. where payment is made after generation / issuance of invoice, the supplier shall provide Dynamic QR Code on the invoice.
