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TMI BlogClarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- State Tax dated 24th June, 2020X X X X Extracts X X X X X X X X Extracts X X X X ..... amirpur, Mandi. Kullu, Chamba, Kangra, Revenue Distt Nurpur and Una, H.P. 4. The Asstt. Commissioner of State Taxes and Excise, Incharge Distt. Kinnour, H.P. Dated Shimla-9 20th March, 2021. Madam/Sir, Subject: Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- State Tax dated 24th June, 2020 - Reg. Notification No. 14/2020-State Tax, dated 24th June, 2020 had been issued which requires Dynamic QR Code on B2C invoice issued by taxpayers having aggregate turnover more than 500 crore rupees, w.e.f. 01.12.2020. Further, vide Notification No. 89/2020- State Tax, dated 28th December, 2020, penalty has been waived for non-compliance of the provisions of Notificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice; d) supplying services by way of admission to exhibition of cinematograph in films in multiplex screens ii. OIDAR supplies made by any registered person, who has obtained registration under section 14 of the IGST Act 2017, to an unregistered person. As regards the supplies made for exports, though such supplies are made by a registered person to an unregistered person, however, as e-invoices are required to be issued in respect of supplies for exports, in terms of Notification no. 13/2020-State Tax, dated 24th June, 2020 treating them as Business to Business (B2B) supplies, Notification no. 14/2020- State Tax, dated 24th June, 2020 will not be applicable to them. 2. What parameters/ details are required to be captured in the Quick Res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid in cash , along with date of such payment on the invoice; The said invoice shall be deemed to have complied with the requirement of having Dynamic QR Code. 4. If 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, where though Dynamic QR Code is not displayed, but the details of merchant as well as transaction are displayed/ captured otherwise, how can the requirement of Dynamic QR Code as per this notification be complied with? In such cases, if the cross reference of the payment made using such electronic modes of payment is made on the invoice, the invoice shall be deemed to comply with the r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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