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.
Subsequently, CBIC has issued various Central Tax Notifications, regarding deferment of above requirement, from time to time, to avoid applicability of Penalty provisions u/s 125 of the CGST Act 2017. The full chain of Central Tax Notifications in this regard is as under:
i) CBIC Central Tax Notification 72/2019 dt. 13/12/2019: GST Requirement of QR Code in Invoice, made Applicable from 01/04/2020.
ii) CBIC Central Tax Notification 14/2020 dt. 21/03/2020: GST Requirement of QR Code in Invoice deferred upto 01/10/2020. Also CBIC excludes/ exempts certain class of specified persons from requirements of QR Code in the Invoice, i.e. 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).
iii) CBIC Central Tax Notification 71/2020 dt. 30/09/2020: GST Requirement of QR Code in Invoice further deferred upto 01/12/2020. Also the criteria of aggregate turnover in a ‘financial year’ has been amended to turnover in ‘any preceding financial year from 2017-18 onwards’.
iv) CBIC Central Tax Notification 89/2020 dt. 29/11/2020: GST Requirement of QR Code in Invoice further deferred upto 31/03/2021.
v) CBIC Central Tax Notification 6/2021 dt. 30/03/2021: GST Requirement of QR Code in Invoice further deferred upto 30/06/2021.
vi) CBIC Central Tax Notification 28/2021 dt. 30/06/2021: GST Requirement of QR Code in Invoice further deferred upto 30/09/2021.