B2C Dynamic QR Code Compliance Rules (2026 GST Guide)
B2C Dynamic QR Code Compliance Rules (2026 GST Guide)
Complete guide on GST B2C Dynamic QR Code compliance, ₹500 Cr threshold, Circular 146/02/2021 mandatory UPI parameters & Tally Prime setup.
Who is this for: GST & Tax Compliance
Quick Summary: What Are the B2C Dynamic QR Code Rules under GST?
Taxpayers with PAN-India turnover > ₹500 Crores must print a Dynamic QR Code on all B2C tax invoices issued to unregistered customers. The QR code must contain supplier GSTIN, UPI ID, Invoice Number/Date, Total Amount, and GST tax breakup, enabling instant customer payment via UPI apps.
- Turnover Threshold: Mandatory for taxpayers with AATO > ₹500.00 Crores.
- B2B vs B2C: B2B QR is generated by government IRP; B2C QR is generated by taxpayer.
- Circular 146/02/2021: Mandates 6 parameters including UPI VPA & GST tax breakup.
- Penalty for Non-Display: Non-compliant B2C bills attract penalties under Section 125.
1. B2B E-Invoice QR vs B2C Dynamic QR Code
Taxpayers must not confuse government B2B e-invoicing with B2C dynamic payment QR codes:
| Feature | B2B E-Invoice 2D QR Code | B2C Dynamic Payment QR Code |
|---|---|---|
| Mandatory Threshold | AATO > ₹5 Crores | AATO > ₹500 Crores |
| Generation Source | Invoice Registration Portal (IRP) | Self-generated by Taxpayer / Tally |
| Primary Utility | Tax compliance & 64-char IRN validation | Digital UPI payment collection from customer |
| Recipients Covered | Registered GSTIN Businesses (B2B) | Unregistered Consumers (B2C) |
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