QR code applicability on B2C invoices under GST

Recently, CBIC had issued clarifications in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of Notification No. 14/2020- C.T. dated March 21, 2020. Please refer to clarifications (here). On the basis of feedback received from our members, USISPF has submitted a detailed note highlighting the need for additional clarifications. To discuss the feedback and to share further suggestions to the Government forum did back-to-back meetings with CBIC, the GST policy wing, and also with the GST council secretariat. Post these meetings Forum submitted further details as required by the officials.