The Gujarat Government issues Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020-State Tax dated 27th March, 2020 after receiving various references from the trade and Industry.
The Clarifications are as followed:
• Any person, who has obtained a Unique Identity Number (UIN) as per the provisions of Sub-Section (9) of Section 25 of GGST Act 2017, is not a "registered person" as per the definition of registered person provided in section 2(94) of the GGST Act 2017.
Therefore, any invoice, issued to such person having a UIN, shall be considered as invoice issued for a B2C supply and shall be required to comply with the requirement of Dynamic QR Code.
• If the UPI ID is linked to a specific bank account of the payee/person collecting money, separate details of bank account and IFSC may not be provided in the Dynamic QR Code.
• In cases where the payment is collected by some person, authorized by the supplier on his/her behalf, the UPI ID of such person may be provided in the Dynamic QR Code, instead of UPI ID of the supplier.
• Wherever an invoice is issued to a recipient located outside India, for supply of services, for which the place of supply is in India, as per the provisions of the IGST Act 2017, and the payment is received by the supplier in foreign currency, through RBI approved mediums, such invoice may be issued without having a Dynamic QR Code, as such Dynamic QR code cannot be used by the recipient located outside India for making payment to the supplier.
• Where the invoice number is not available at the time of digital display of Dynamic QR code in case of over the counter sales and the invoice number generated and invoices are after receipt of payment, the unique order ID/unique sales reference number, which is uniquely linked to the invoice issued for the said transaction, may be provided in the Dynamic QR Code for digital display, as long as the details of such unique order ID/sales reference number linkage with the invoice are available on the processing system of the merchant/supplier and the cross reference of such payment along with unique order ID/sales reference number are also provided on the invoice.
• The purpose of Dynamic QR Code is to enable the recipient/customer to scan and pay the amount to be paid to the merchant/supplier in respect of the said supply. When the part payment for any supply has already been received from the customer/recipient, in form of either advance or adjustment through voucher/discount coupon etc., then the Dynamic QR code may provide only the remaining amount payable by the customer recipient against "invoice value". The details of total invoice value, along with details/cross reference of the part payment/ advance/ adjustment done, and the remaining amount to be paid, should be provided on the invoice.
[CIRCULAR NO. 156/12/2021-GST]
