This circular provides detailed clarification on the applicability and compliance requirements of Dynamic Quick Response (QR) Code on B2C invoices in terms of Notification No. 14/2020–Central Tax.

It clarifies that the requirement applies to B2C tax invoices issued by registered persons having aggregate turnover exceeding ₹500 crore in any financial year from 2017–18 onwards. The requirement does not apply to certain notified service providers such as banks, insurers, goods transport agencies, passenger transport services, cinema exhibition services, OIDAR supplies, or export invoices, as exports are treated as B2B supplies for e-invoicing purposes.

The circular specifies the mandatory details to be embedded in the Dynamic QR Code, including supplier GSTIN, UPI ID, bank details, invoice number and date, invoice value and tax breakup. It clarifies that if the Dynamic QR Code is made available and the customer pays through any mode, including cash, the invoice will be treated as compliant provided a proper cross-reference of the payment is mentioned on the invoice.

It further clarifies that for pre-paid invoices, printing of Dynamic QR Code is not mandatory if payment details are referenced on the invoice. In cases involving e-commerce platforms or electronic payment modes, compliance is deemed complete if the payment cross-reference is available on the invoice. These clarifications aim to ease compliance and ensure uniform implementation.