Important Keyword: GST Notification 14/2020, Dynamic QR Code GST, B2C Invoice QR Code, GST Rule 46, GST Compliance India, QR Code Invoice Rules, Notification No. 14/2020 – Central Tax, Dynamic QR Code GST, GST QR Code Rule 46, B2C invoice QR Code,
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[F. No.20/06/03/2020-GST]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
New Delhi, the 21st March, 2020
Notification No. 14/2020 – Central Tax: Seeks to exempt certain class of registered persons capturing dynamic QR code and the date for implementation of QR Code to be extended to 01.10.2020.
GST: [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(i)]
G.S.R. …..(E).— In exercise of the powers conferred by the sixth proviso to rule 46 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), the Government, on the recommendations of the Council, and in supersession of the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 72/2019 – Central Tax, dated the 13th December, 2019, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R 928(E), dated the 13th December, 2019, except as respects things done or omitted to be done before such supersession, hereby notifies that an invoice issued by a registered person, whose aggregate turnover in a financial year exceeds five hundred crore rupees, other than those referred to in sub-rules (2), (3), (4) and (4A) of rule 54 of said rules, and registered person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017, to an unregistered person (hereinafter referred to as B2C invoice), shall have Dynamic Quick Response (QR) code:
Provided that where such registered person makes a Dynamic Quick Response (QR) code available to the recipient through a digital display, such B2C invoice issued by such registered person containing cross-reference of the payment using a Dynamic Quick Response (QR) code, shall be deemed to be having Quick Response (QR) code.
2. This notification shall come into force from the 1st day of October, 2020.
(Pramod Kumar)
Director,
Government of India
📚 Frequently Asked Questions (FAQs): Notification No. 14/2020 – Central Tax
Q1: What is Notification No. 14/2020 – Central Tax in simple language?
Answer:
It is a GST notification that requires large businesses (turnover above ₹500 crore) to print or display a Dynamic QR Code on B2C invoices from 01 October 2020. This ensures quick digital payments and better transaction tracking by GST departments.
Need help implementing this rule?
👉 Use Finodha GST Compliance Service: https://finodha.in/gst-compliance/
Q2: Who must mandatorily implement the Dynamic QR Code under this notification?
Answer:
Any registered person whose aggregate turnover exceeds ₹500 crore in any financial year must comply.
This is directly stated in the notification PDF you provided. notfctn-14-central-tax-english-…
Q3: Is Dynamic QR Code required for B2B invoices also?
Answer:
No.
Notification No. 14/2020 applies only for B2C invoices.
B2B invoices come under the e-invoice system, not this QR rule.
For e-invoice setup, explore:
👉 https://finodha.in/gst-return-filing/
Q4: What is a Dynamic QR Code as per GST rules?
Answer:
A Dynamic QR Code is a machine-readable code that contains:
Supplier GSTIN
Invoice number
Tax amounts
Payment link
UPI/Bank details
Once scanned, the customer can make instant digital payment.
Q5: What if the seller displays the QR Code digitally instead of printing?
Answer:
The notification clearly states:
If the QR code is shown to the customer via digital display, the invoice will be treated as QR-compliant if it includes a reference to the payment made using the displayed QR Code.
(Document citation: Notification text) notfctn-14-central-tax-english-…
Q6: What is the effective date of Dynamic QR Code implementation?
Answer:
Implementation date: 1st October 2020 (as per the notification).
This extended earlier dates given under Notification 72/2019.
Q7: Who are exempted under this notification?
Answer:
No QR Code is required for:
Insurers (Rule 54(2))
Banks, NBFCs (Rule 54(3))
Passenger transport services (Rule 54(4))
Multiplexes (Rule 54(4A))
Entities supplying goods under Section 14 of IGST Act (e.g., place of supply issues in imports)
Q8: Is QR Code required on invoices below ₹200?
Answer:
Yes.
QR Code requirement is based on taxpayer turnover, not invoice amount.
Q9: Does QR Code need digital signature?
Answer:
No.
QR Code itself is not required to be digitally signed.
However, the invoice must comply with Rule 46 formatting norms.
You can obtain your DSC here:
👉 https://finodha.in/online-dsc-digital-signature-certificate/
Q10: What if QR Code is missing on the invoice?
Answer:
The invoice becomes non-compliant, and GST officers may levy a penalty under:
Section 125 of CGST Act (general penalty up to ₹25,000)
To prevent penalties, ensure regular checking with:
👉 Finodha GST Compliance
Q11: Does Dynamic QR Code replace the e-invoice IRN?
Answer:
No.
Both have different purposes:
E-invoice IRN QR: For B2B
Dynamic QR: For B2C
Q12: Are exports required to carry Dynamic QR Codes?
Answer:
Export invoices are treated as B2B for e-invoice purposes, so Dynamic QR Code under this notification does not apply.
Q13: What happens if digital QR Code fails to scan?
Answer:
If the QR Code is technically faulty, you must:
Re-print the invoice
or
Provide a working QR Code via digital display
Q14: How can businesses automate Dynamic QR Code generation?
Answer:
They can use:
ERP Add-ons
POS Billing systems
Accounting tools like Tally with QR plug-ins
Finodha GST Automation Support
👉 https://finodha.in/gst-compliance/
Q15: Does the notification mandate any standard payment method inside QR Code?
Answer:
No specific payment method is mandated.
QR Code may contain:
UPI
Net banking link
Credit/debit payment links
Wallet options
Q16: What if payment is made in cash even though QR Code is given?
Answer:
QR Code requirement is independent of payment mode.
Even if payment is cash, QR Code must appear on the invoice.
Conclusion
Notification No. 14/2020 – Central Tax plays a key role in India’s digital compliance framework by mandating Dynamic QR Codes for B2C transactions by large companies. It not only improves customer experience but ensures faster and error-free digital payments.
If your business needs help implementing Dynamic QR Codes or meeting GST compliance:
🔥 Start GST Compliance with Finodha:
https://finodha.in/gst-compliance/
Download PDF: Notification No. 14/2020 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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