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Dynamic QR code under B2C eInvoicing: FAQs

  • May 21, 2021 | Manjula Muthukrishnan

What is the generation of dynamic QR code under B2C eInvoicing? 

Similar to B2B eInvoicing, taxpayers are required to generate a QR code on their B2C eInvoices. However, unlike the static QR codes on B2B eInvoices, the ones of B2C eInvoices will be dynamic. This is because the B2C QR codes will have a payment reference link attached to it. At the moment, the generating and printing of B2C QR codes has been deferred until June 30th, 2021. 

Is there an eligibility criteria for generation of dynamic Qr code for B2C transactions? 

Yes. A dynamic QR code is mandatory for B2C invoices raised by a business whose aggregate annual turnover is above ₹500 Cr from FY 2017-18.

Is the generation of dynamic QR code for B2C transactions mandatory under eInvoicing? 

At present, dynamic QR code generation and printing under B2C eInvoicing is yet to be implemented. Dynamic QR code generation and printing is a mandatory requirement under B2C eInvoicing once the mechanism is implemented. At the moment, the generation and printing of the dynamic QR code has been deferred until the end of June 2021. 

For how long is generating and printing of dynamic QR code under B2C eInvoicing deferred? 

As per a circular issued by the Central Board for Indirect Taxes and Customs, the generation and printing of QR code under B2C eInvoicing has been deferred till July 1st, 2021. 

Why is payment link introduced in B2C QR code? 

Since B2C eInvoicing is a business to customer transaction, a secure payment link will allow customers to make payments digitally - this will not only encourage digital and secure payments but also keep a more efficient record of transactions considerably reducing attempts at tax fraud.

What details must be present on the dynamic QR code? 

Every QR code under B2C eInvoicing  must contain the following details - 

  • GSTIN of the supplier
  • GSTIN of the recipient
  • Invoice number shared by the supplier
  • Date of generation of invoice
  • Invoice value
  • Number of line items
  • HSN Code of the main item
  • Unique Invoice Reference Number/Hash
  • Payment link 
  • eSignature

What is different between B2B And B2C QR codes? 

Unlike the static QR codes in B2B eInvoices, B2C eInvoices are required to feature a dynamic QR code with a payment reference link. This link will direct the customer to a secure payment portal for making a digital payment via UPI. 

Is B2C QR code generation mandatory for all? Are there any exemptions? 

Certain categories of organisations are exempted from B2C QR code generation. They include - 

  • Insurance companies 
  • Banking and finance companies 
  • Non banking financial companies 
  • Goods transport agencies 
  • Passenger ticket transactions by transport companies 
  • Movie tickets by multiplexes.

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Avalara helps businesses of all sizes get GST return filing, e-way bill generation and e-invoicing right with cloud-based GST compliance solutions in India. Goods and Services Tax (GST) rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Avalara Author
Manjula Muthukrishnan
Avalara Author Manjula Muthukrishnan
Manjula is the Managing Director of India operations at Avalara. Her role involves overseeing strategic operations in India with a special focus on strengthening the company's end to-end tax automation offerings in the market by enabling Indian customers navigate the complexities of the local indirect tax system - Goods and Services Tax. Prior to joining Avalara, she served leadership roles at renowned organizations like Infosys, HSBC and Socion Advisors. Manjula has been recognized by various internal and external forums for her contributions in the area of Corporate Social Responsibility.

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