Applicability of Dynamic QR Code on B2C Invoices[i]

E- invoice is an electronic invoicing system under which GSTN electronically authenticates all B2B invoices.

As per the Notification No. 14/2020- Central Tax, as amended by Notification No. 71/2020-Cetral Tax, a taxpayer is required to generate a dynamic quick response code for enabling digital payments on all B2C invoices. The Notification have directed all taxpayers with an annual turnover of more than Rs. 500 Cr.

A quick response (QR) code contains a coded information about an e-invoice. It is a two dimensional version of barcode and can be scanned from any mobile device. B2C QR codes has to be self-generated by the tax payers. For B2C invoices, IRN generation is not required. If a B2C invoice is sent to IRP, it will be automatically rejected, and if sent multiple times, then IRP generation for that taxpayer can be blocked. Thus, the main aim of generating QR codes for B2C e-invoices is to promote digitalisation of payments using any UPI.

A QR code can be edited and allows additional features such as scan analytics, password protection, and device based redirection. It provides a less dense QR code image, which is more reliable to scan.

There are several business which are exempted or say need not to generate QR code on B2C invoices. Insurance Co. Banking Co. or a financial institution, a non-banking financial company, goods transport agency, passenger tickets by transport business, movie tickets etc. are some exempted suppliers which need not to generate dynamic QR Code. 

Implementation of QR code on the B2C invoices will enable the government to get hold over the B2C transaction. Also, it promotes the digitalisation of payments. One can make payments using UPI in one go. One need not to enter the amount, enter UPI or Pin and payments will be made as per amount mentioned on the e-invoice.

This Article Does Not Intend To Hurt The Sentiments Of Any Individual Community, Sect, Or Religion Etcetera. This Article Is Based Purely On The Authors Personal Views And Opinions In The Exercise Of The Fundamental Right Guaranteed Under Article 19(1)(A) And Other Related Laws Being Force In India, For The Time Being. Further, despite all efforts that have been made to ensure the accuracy and correctness of the information published, White Code Legal and Tax shall not be responsible for any errors caused due to human error or otherwise.

[i] https://cbic-gst.gov.in/pdf/Circular_Refund_146.pdf