Mandatory Dynamic QR Code on B2C Invoices

Authority and Scope: Issued under the sixth proviso to rule 46 of the CGST Rules, 2017. Applicable to registered persons with aggregate turnover exceeding INR 500 crore in a financial year.

Requirement: B2C invoices must contain a Dynamic Quick Response (QR) code. Excludes specific categories mentioned in rule 54(2), (3), (4), and (4A), and Section 14 IGST Act, 2017.

Alternative Method: Digital display of Dynamic QR code allowed with cross-reference to payment. Such invoices are deemed to have QR code compliance.

Effective Date: Notification effective from October 1, 2020.

Purpose: Enhances transparency and enables efficient payment tracking. Streamlines compliance for large-scale taxpayers.

Supersession: Supersedes notification No. 72/2019 - Central Tax, dated December 13, 2019.