GST B2C Dynamic QR Code Generator
Generate payment-enabled dynamic UPI QR codes for retail consumer invoices with embedded GSTIN and invoice metadata.
Invoice & Merchant Details
ReBault Enterprise
Compatible with Google Pay, PhonePe, Paytm, BHIM & All Banking UPI Apps
Dynamic B2C QR Code Mandate Under GST Notification No. 14/2020
Under the GST framework in India, businesses with an aggregate annual turnover exceeding **₹500 Crores** are statutorily required to generate a **Dynamic QR Code** on all Business-to-Consumer (B2C) retail invoices under **Notification No. 14/2020-Central Tax** (as amended by Notification No. 06/2021).
Mandatory Dynamic QR Parameters
- Supplier GSTIN (15-character identifier).
- Supplier UPI ID (Virtual Payment Address).
- Unique Invoice Number and Invoice Date.
- Total Invoice Value with separate CGST, SGST, IGST tax breakdown.
B2C vs B2B (E-Invoicing) QR Code
Crucial difference for GST compliance:
- B2B E-Invoice QR: Generated exclusively by the IRP portal containing a digital signature and 64-char IRN hash.
- B2C Dynamic QR: Generated directly by the seller/POS system containing a payment link for retail consumers.
Frequently Asked Questions on GST B2C QR Codes
What is the penalty for not generating Dynamic QR code on B2C invoices?
Under Section 125 of the CGST Act, non-compliance with the Dynamic QR code mandate attracts a general penalty of up to ₹25,000 for each failure per return period.
Can small retail shops use this B2C QR generator?
Yes! While the statutory mandate applies to entities with turnover > ₹500 Cr, any retail merchant, trader, or restaurant can use dynamic UPI QR codes on bills to accept fast, contactless digital payments directly into their bank account.
Statutory Legal Framework & Compliance Guidelines (Gst Qr Generator)
In the Indian taxation ecosystem administered by the Central Board of Direct Taxes (CBDT) and the Goods and Services Tax Network (GSTN), strict compliance with statutory calculation rules is mandatory under the Central Goods and Services Tax (CGST) Act, 2017.
Taxpayers, chartered accountants, CFOs, and small business owners must ensure that every claim, deduction, tax rate calculation, and return reconciliation strictly matches the prescribed standard operating procedures. Miscalculations or delayed compliance lead to automated system notices, interest under statutory provisions, and potential disallowance of credits.
Step-by-Step Practical Calculation Guide
- Identify Taxable Base / Gross Turnover: Determine the exact gross receipts, gross salary, invoice turnover, or capital transaction value for the applicable financial year.
- Apply Eligible Exemptions & Thresholds: Deduct standard statutory exemptions, non-taxable allowances, threshold limits, or basic cost indexation where applicable.
- Compute Net Tax Liability: Calculate the applicable progressive tax slab or flat statutory rate, accounting for relevant cess (4% Health & Education Cess) or applicable surcharges.
- Reconcile with Portal Records: Cross-verify computed amounts with official government portal filings before submitting ITR or GST returns to prevent automated mismatch notices.
Top Compliance Mistakes to Avoid
- • Claiming Disallowed Items: Attempting to claim deductions or input credits barred under statutory provisions (such as blocked credits or expired time limits).
- • Ignoring Due Dates: Delaying payments beyond the 20th of the month or prescribed quarterly advance tax deadlines, which immediately triggers mandatory interest accruals.
- • Data Mismatches: Discrepancies between internal accounts, Form 26AS/AIS/TIS records, and GSTR-2B automated statements.
- • Incomplete Record Keeping: Failure to retain statutory invoices, payment proofs, and challan acknowledgments for the minimum statutory period of 6 to 8 years.
Direct Taxpayer Portal Access
Verify live taxpayer registration, return filing status, and challan receipts directly on official government servers.