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TMI BlogClarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification No. 38/1/2017-Fin(R&C)(134), dated 30th March, 2020X X X X Extracts X X X X X X X X Extracts X X X X ..... /2017-Fin(R&C)(193)/1379, dated 12th May, 2021, penalty has been waived for non-compliance of the provisions of notification 38/1/2017-Fin(R&C)(134) for the period from 01st December, 2020 to 30th June, 2021, subject to the condition that the said person complies with the provisions of the said notification from 1st July, 2021. Further, various issues on Dynamic QR Code have been clarified vide Circular No. 10/2020-21- -GST, dated 24-03-2021. 2. Various references have been received from trade and industry seeking clarification on applicability of Dynamic Quick Response (QR) Code on B2C (Registered person to Customer) invoices and compliance of notification 38/1/2017- -Fin(R&C)(134), dated 30th March, 2020 as amended. The issues have been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plier, the UPI ID of such person, who is authorized to collect the payment on behalf of the supplier, may be provided? Yes. In such 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. 4. In cases, where receiver of services is located outside India, and payment is being received by the supplier of services in foreign exchange, through RBI approved modes of payment, but as per provisions of the IGST Act 2017, the place of supply of such services is in India, then such supply of services is not considered as export of services as per the IGST Act 2017; whether in such cases, the Dynamic QR Cod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of over the counter sales and the invoice number and invoices are generated 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. 6. When part-payment has already been received by the merchant/ supplier, either in advance or by adjustment (e.g. using a voucher, discount coupon etc), before the dynamic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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