Circular no. 156/12/2021-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
GST Policy Wing
New Delhi, dated the 21st June, 2021
The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners /
Commissioners of Central Tax (All)
The Principal Director Generals / Director Generals (All)
Subject: Clarification in respect of applicability of Dynamic Quick Response (QR)
Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st
March, 2020 – Reg.
Notification No. 14/2020-Central Tax, dated 21st March 2020 had been issued which
requires Dynamic QR Code on B2C invoice issued by taxpayers having aggregate turnover
more than 500 crore rupees, w.e.f. 01.12.2020. Further, vide notification No. 06/2021-Central
Tax, dated 30th March 2021, penalty has been waived for non-compliance of the provisions of
notification No.14/2020 – Central Tax for the period from 01st December, 2020 to 30th June,
2021, subject to the condition that the said person complies with the provisions of the said
notification from 1st July, 2021. Further, various issues on Dynamic QR Code have been
clarified vide Circular No. 146/2/2021-GST, dated 23.02.2021.
2. Various references have been received from trade and industry seeking clarification on
applicability of Dynamic Quick Response (QR) Code on B2C (Registered person to Customer)
invoices and compliance of notification 14/2020-Central Tax, dated 21st March, 2020 as
amended. The issues have been examined and in order to ensure uniformity in the
implementation of the provisions of the law across the field formations, the Board, in exercise
of its powers conferred under section 168(1) of the CGST Act, 2017, hereby clarifies the issues in the table below:
3. Circular No. 146/2/2021-GST, dated 23.02.2021 stands modified to this extent.
4. It is requested that suitable trade notices may be issued to publicize the contents of this
5. Difficulty, if any, in the implementation of the above instructions may please be brought to
the notice of the Board. Hindi version would follow.