Answer

GST

Dynamic QR code on B2C invoices

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  1. Facts

    Under Notification 14/2020-CT, a registered person with aggregate turnover above ₹500 crore must show a dynamic QR code on B2C invoices. This is separate from the IRN process for B2B invoices.

  2. Provisions and law

    • Notification 14/2020-CTDynamic QR code on B2C invoices for aggregate turnover above ₹500 crore
    • Rule 46, CGST Rules 2017Contents of a tax invoice, including a unique serial number up to 16 characters per financial year

  3. Analysis

    The dynamic QR lets the customer pay through UPI and carries invoice details. If you are below ₹500 crore, it is not required for B2C. Above that limit, missing QR codes can attract penalty.

  4. Conclusion

    1. Check if aggregate turnover is above ₹500 crore
    2. If yes, add a dynamic QR to B2C invoices
    3. Test that the QR carries payment and invoice data
    4. Train billing staff on the format

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