GST Requirement of Dynamic QR Code in Invoice, Exclusions and Deadline Extensions by CBIC

CBIC has issued various Central Tax Notifications, regarding GST Requirements of Dynamic QR Code in Invoice, Exclusions/ Exemptions, Deadline Extensions, etc., from time to time, as under:

GST Requirement of QR Code in Invoice further deferred upto 30/09/2021

CBIC Central Tax Notification 28/2021 dt. 30/06/2021: CBIC further defers the requirements relating to Dynamic QR Code in Invoice from 30/06/2021 to 30/09/2021, in respect of B2C supplies by registered persons having turnover of above Rs. 500 crores, in terms of  Sixth Proviso to CGST Rule 46. Specified class of registered persons now required to follow the requirement relating to QR Code in Invoice from 01/10/2021, to avoid Penalty provisions u/s 125 of the CGST Act 2017.

GST Requirement of QR Code in Invoice further deferred upto 30/06/2021

CBIC Central Tax Notification 6/2021 dt. 30/03/2021: CBIC further defers the requirements relating to Dynamic QR Code in Invoice from 31/03/2021 to 30/06/2021, in respect of B2C supplies by registered persons having turnover of above Rs. 500 crores, in terms of  Sixth Proviso to CGST Rule 46. Specified class of registered persons now required to follow the requirement relating to QR Code in Invoice from 01/07/2021, to avoid Penalty provisions u/s 125 of the CGST Act 2017.

GST Requirement of QR Code in Invoice further deferred upto 31/03/2021

CBIC Central Tax Notification 89/2020 dt. 29/11/2020: CBIC further defers the requirements relating to Dynamic QR Code in Invoice from 01/12/2020 to 31/03/2021, in respect of B2C supplies by registered persons having turnover of above Rs. 500 crores, in terms of  Sixth Proviso to CGST Rule 46. Specified class of registered persons now required to follow the requirement relating to QR Code in Invoice from 01/04/2021, to avoid Penalty provisions u/s 125 of the CGST Act 2017.

GST Requirement of QR Code in Invoice further deferred upto 01/12/2020

CBIC Central Tax Notification 71/2020 dt. 30/09/2020: CBIC further defers the requirements relating to Dynamic QR Code in Invoice from 01/10/2020 to 01/12/2020, in respect of B2C supplies by registered persons having turnover of above Rs. 500 crores, in terms of  Sixth Proviso to CGST Rule 46. Also the criteria of aggregate turnover in a ‘financial year’ has been amended to turnover in ‘any preceding financial year from 2017-18 onwards’. Specified class of registered persons now required to follow the requirement relating to QR Code in Invoice from 01/12/2020, to avoid Penalty provisions u/s 125 of the CGST Act 2017.

Insurance company, Banking company including NBFC, Financial Institution, Goods/ Passengers Transporters, Cinema Halls/ Multiplexes, OIDAR Services Providers, etc. excluded and GST Requirement of QR Code in Invoice deferred upto 01/10/2020

CBIC Central Tax Notification 14/2020 dt. 21/03/2020: CBIC defers the requirements relating to Dynamic QR Code in Invoice from 01/04/2020 to 01/10/2020, in respect of B2C supplies by registered persons having turnover of above Rs. 500 crores, in terms of  Sixth Proviso to CGST Rule 46. Also excludes/ exempts certain class of specified persons from requirements of QR Code in the Invoice in the case of those who are  referred to in sub-rules (2), (3), (4) and (4A) of CGST Rule 54 (i.e. Insurance company, Banking company including NBFC, Financial Institution, Goods/ Passengers Transporters, Cinema Halls/ Multiplexes, etc.) and registered person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (OIDAR Services Providers). Specified class of registered persons now required to follow the requirement relating to QR Code in Invoice from 01/10/2020, to avoid Penalty provisions u/s 125 of the CGST Act 2017.

GST Requirement of QR Code in Invoice, Applicable from 01/04/2020:

CBIC Central Tax Notification 72/2019 dt. 13/12/2019: CBIC notifies that registered persons having turnover of above Rs. 500 crores shall be required to issue invoice with Quick Response (QR) Code in respect of B2C supplies (i.e. to an unregistered persons), w.e.f. 01/04/2020, as recommended by the GST Council, in terms of Sixth Proviso to CGST Rule 46. Further, where such Dynamic QR code is made available (otherwise than by way of mention in the Invoice) to the recipient through a digital display, such B2C invoice containing cross-reference of the payment mode using displayed QR code, shall be deemed to be mention of QR code in the Invoice itself.

Related Posts:

Rule 46 of CGST Rules 2017: Tax Invoice (Sixth proviso of CGST Rule 46 on QR code in Tax Invoice)

Rule 54 of CGST Rules 2017: Tax Invoice in Special Cases [Excluded class of registered persons referred to in sub-rules (2), (3), (4) and (4A) of CGST Rule 54, from Dynamic QR Code Requirement]

Section 14 of IGST Act 2017: Special Provision for Tax Payment by OIDAR Services Supplier (Class of registered persons excluded/ exempted from Dynamic QR Code Requirement)

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