QR Code for B2C Invoices: “Digital Display” for Customers?

B2C (or Business to Customer) Invoices are those where the buyer is the end user who will not be claiming Input Tax Credit (ITC) from GSTN. As per the Notification published after the 39th GST Council meeting held on 14th March 2020, the government has made it mandatory for businesses with turnover greater than 500 Crore to display QR Code on their B2C Invoices too.

The QR Code can be scanned to extract information as under:-

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

However there is an ambiguity in the following explanation indicated in the Notification:- Notification No. 14/2020– Central Tax

“Provided that where such registered person makes a Dynamic Quick Response (QR) code available to the recipient through a digital display, such B2C invoice issued by such registered person containing cross-reference of the payment using a Dynamic Quick Response (QR) code, shall be deemed to be having Quick Response (QR) code.”

In the above, the “registered person” is the seller who has been assigned a GST Number, while the “recipient” is the buyer who is not registered with GSTN.

Normally, a QR Code printed on a Bill is static, and its content cannot be changed after the Bill is handed over to the customer. However, here the requirement seems to be to provide a “Dynamic QR Code” through a “digital display”.

This would mean that the dynamic QR Code in every printed Bill given to the buyer must contain the link to a URL using which the buyer can navigate to the “digital display” indicating the payment status (“cross-reference”) of the Bill

If this interpretation is correct, then every Company with aggregate turnover over Rs 500 Crore that needs to issue B2C Invoices with effect from 01 Oct 2020 will need to have a cloud based software application which will provide the “digital display”

using which their retail customers (or tax officials) can view the payment status of B2C Invoices.

Government extends deadline for filing of GSTR 1 for July

The government on Saturday said it is extending the deadline to file GSTR 1 for July.

The government has also decided to form a 3-member inter-ministerial team to look at the technical issues around GSTN and the problems users were facing in uploading their returns on the portal. The decision was taken at the 21st Meeting of GST Council at Hyderabad on Saturday.

“Formation of the three member inter-ministerial panel to look at the functioning of GSTN to address issues pertaining to uploading of the returns on GSTN appears to be a good move. Hope this panel not only looks at the issues being faced, but more importantly provides quick resolution for the same,” says KPMG India, Partner-GST, Harpreet Singh.

According to the government 45 plus lakh GSTR-3B returns have been filed, and only 17 lakh GSTR-1 had been filed till Friday. Around 13 plus crore invoices had been filed. However, with the GST portal crashing frequently, there has been widespread outrage among taxpayers about their inability in filing returns.

After the GST portal stopped functioning, the Government on September 4 has extended the deadline to file GSTR 1 to September 10. Subsequently, filling of GSTR 2 and GSTR 3 was also extended to September 25 and 30 respectively.


GST to be game changer for media, broadcasting

NEW DELHI: The GST Bill, among other new transformations, will prove to be a game changer for the media and entertainment industry, Union Minister Venkaiah Naidu said here today.

“Campaigns like Make in India, Skill India and Digital India were clearly positive signals for new transformation including GST which would prove to be a game changer for Indian media and entertainment sector, especially the broadcasting sector,” Information and Broadcasting Minister Naidu said.

He was addressing a gathering at the inauguration of a two-day seminar organised by Telecom Regulatory Authority of India (TRAI) on its completion of two decades.

“Broadcasting sector in India is as at the threshold of entering into new era of digital broadcasting, which would open lots of opportunities to use latest technological innovations to not only enhance reach but also enhance the quality of the reach.

“The revival of radio, the digitisation of cable and the free-to-air DTH audience growth point to the latent demand for broadcasting in the Indian market at a time when broadcasting in advanced markets in the West is losing out significant space to digital on-demand media platforms,” he said.

The minister further said that the push towards Digital Terrestrial Television (DTT) comes at a critical juncture as public broadcaster Doordarshan looks to expand its DTT footprint from the current 16 cities to another 44.