QR Code Functionality for B2C Invoice
under OFI-GST
Author: Saurabh Sanklecha
Creation Date: 20-MAR-2021
Last Updated: 26-MAR-2021
Document Ref:
Version: 1.1
Organization: Oracle India Private Limited
Page 1
Document Control
Change Record
5
7
Date Author Version Change Reference
20-MAR-21 Saurabh Sanklecha 1.0 Initial document
26-MAR-21 Saurabh Sanklecha 1.1
Reviewers
Name Position
Pawan Panwar Manager, Product Support
Sumit Dhariwal SME-GST
Audience
Name Distribution
12.1 & Above Product Support Team External
12.1 & Above Customers External
Contents
Document Control ................................................................ 2
1. Introduction ................................................................. 4
2. Legal Requirement ....................................................... 4
3. Prerequisites ................................................................ 5
4. Mandatory Setups ........................................................ 6
5. Transaction Flow .......................................................... 9
6. QR Code Details .......................................................... 12
7. Changes in Tax Invoice Printing Program ................... 13
8. References .................................................................. 13
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QR Code Functionality for B2C Invoices under OFI-GST
1. Introduction
This document provides detailed information to enable QR Code Functionality for B2C Invoices in Oracle
Financials for India GST Architecture.
2. Legal Requirement under GST E-invoicing
a. E-invoicing and B2C transactions
All supplies made to unregistered persons or consumers are referred to as B2C transactions. B2C
invoices are those invoices where the end-user will not be claiming input tax credit (ITC). As of now, B2C
invoices are exempt from e-invoicing. However, a taxpayer is required to generate a dynamic QR code
for enabling digital payments on all B2C invoices as per Notification No. 14/2020-Central Tax, as
amended by Notification No. 71/2020-Central Tax.
The notifications have directed all taxpayers with an annual turnover of more than Rs.500 crore in any
preceding financial year (starting from 2017-18) are compulsorily required to generate QR code on their
B2C invoices from 1st April 2021.
Any failure to comply from 1st April 2021 shall attract penalty of Rs.25,000 leviable for incorrect
invoicing under Section 125 of the CGST Act.
b. QR code for B2C invoices
A QR code is a quick response code. It contains coded information about an e-invoice. B2C QR code has
to be self-generated by the taxpayer. For B2C invoices, IRN generation is not required. The main motto
of generating QR codes for B2C e-invoices is to promote digitalization of payments using any UPI.
Dynamic QR code – A dynamic QR code is editable and allows additional features such as scan analytics,
password protection, device-based redirection and access management. It provides a less dense QR
code image, which is more reliable to scan.
c. Who need not generate dynamic QR code on B2C invoices?
Exempted suppliers include – insurance company, a banking company or financial institution, a non-
banking financial company, a goods transport agency, passenger tickets by transport business, movie
tickets by multiplex screens, and non-residents making Online Information Database Access and
Retrieval services.
Export of goods or services to unregistered persons do not require dynamic QR code as these are
considered as B2B transactions and e-Invoicing shall apply.
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QR Code Functionality for B2C Invoices under OFI-GST
3. Prerequisites
It is assumed that Regime to Rate setups including the Tax invoice number generation process under OFI-
GST architecture does exist in the system.
For detailed information on the same, kindly refer to the “OFI GST Configuration Functional Document”
under Functional Documentation tab in below MOS Note :
E-Business Suite Release 12: Oracle Financials for India (OFI) Information Center (Doc ID 2640446.2)
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QR Code Functionality for B2C Invoices under OFI-GST
4. Mandatory Setups
The following steps need to be followed to enable printing of Dynamic QR code for B2C invoices
generated from Oracle EBS.
1. Create a new Independent Value Set- JAI_VALID_UPI_ID_VALSET. This value set will contain list of
all the supplier UPI IDs which will assist users while receiving the payment of B2C invoices.
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QR Code Functionality for B2C Invoices under OFI-GST
2. Enter the values in the Value set with valid UPI Ids
3. Create a Context sensitive DFF for AR Transaction
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QR Code Functionality for B2C Invoices under OFI-GST
4. Similarly for Sales Order flows where B2C Tax invoice is issued from Shipping UI, create the
context sensitive DFF at Sales Order UI
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QR Code Functionality for B2C Invoices under OFI-GST
5. Transaction Flow
(N) Receivables Super user > Transactions > Transactions
Enter the header level details and click on GDF
Select E-invoice related context value from LOV.
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QR Code Functionality for B2C Invoices under OFI-GST
Select the respective UPI ID from LOV and Complete the Transaction.
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QR Code Functionality for B2C Invoices under OFI-GST
Similarly while creating Sales Order capture the UPI ID and proceed with normal Sales Order flow.
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QR Code Functionality for B2C Invoices under OFI-GST
6. QR Code Details
As per the circular released by CBIC below are the mandatory information to be captured for QR code
generation:
i. Supplier GSTIN number
ii. Supplier UPI ID
iii. Payee’s Bank A/C number and IFSC
iv. Invoice number & invoice date,
v. Total Invoice Value and
vi. GST amount along with breakup i.e. CGST, SGST, IGST, CESS, etc.
Users will have to use the QR code conversion utility/function to convert the string into QR code. They
may refer to following MOS Note for the same:
How to Generate 2D Barcode / QR Code in Oracle Reports (Doc ID 1678110.1)
Mapping of these fields in ERP database are as below:
QR Code Fields
Functional Field Mapping Technical Field Mapping
Supplier GSTIN number 1st party Registration First_party_primary_reg_num from
Number Jai_tax_lines table
Supplier UPI ID DFF captured in Transaction ATTRIBUTE_CATEGORY and ATTRIBUTE1 in
Ra_customer_trx_all.
CONTEXT and ATTRIBUTE1 in
oe_order_headers_all.
Payee’s Bank A/C number Bank account assignment to Select distinct
and IFSC Legal Entity. IFSC code can be cba.bank_account_name,ou.organization_id,
captured in Branch Number ou.name,bb.bank_branch_number
FROM ce_bank_accounts cba,
ce_bank_acct_uses_all bau,
cefv_bank_branches bb,
hr_operating_units ou,
gl_code_combinations_kfv gcf
WHERE cba.bank_account_id =
bau.bank_account_id
AND cba.bank_branch_id =
bb.bank_branch_id
AND ou.organization_id = bau.org_id
-- and ou.organization_id=1234
AND cba.asset_code_combination_id =
gcf.code_combination_id
AND (cba.end_date IS NULL OR
cba.end_date > TRUNC(SYSDATE));
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QR Code Functionality for B2C Invoices under OFI-GST
Invoice number & invoice Tax Invoice Number and Tax No change in existing logic.
date Invoice Date
Total Invoice Value Transaction amount No change in existing logic
GST amount along with Tax amount No change in existing logic
breakup
7. Changes in Tax Invoice Print Program:
In Existing Tax Invoice printing report, identify the B2C transactions based on Customer site registration
status, if Not Registered.
Once fetched, pull the required data points as mentioned above from standard tables against the
transactions. Concatenate all the data points and transform it into below string format:
SELLER DETAILS
GSTIN - 27ABCDE1234F002
UPI ID - example@ybl
Bank A/c Number - xxxx007
Bank IFSC Code - I0000000000000001
INVOICE DETAILS
Number - I/20210318213929
Date - 18/03/2021
Amount - ₹11,800.00
IGST - ₹0.00
CGST - ₹900.00
SGST - ₹900.00
Cess - ₹0.00
Total Tax - ₹1800.00
8. References
E-Business Suite Release 12: Oracle Financials for India (OFI) Information Center (Doc ID 2640446.2)
Oracle Financials for India (OFI) - Goods and Services Tax(GST) - E-Invoice Functionality (Doc ID 2710671.1)
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QR Code Functionality for B2C Invoices under OFI-GST
