E-risiti jẹ eto risiti itanna ti a yan nipasẹ oju opo wẹẹbu ọna abawọle ti ijọba lati jẹri ti itanna gbogbo awọn risiti B2B.Nọmba Itọkasi Invoice oto (IRN) ni a gbejade fun iwe-owo kọọkan ti a gbejade si Portal Iforukọsilẹ Invoice (IRP).Alaye ti o wa ninu risiti ti wa ni gbigbe lati IRP si ọna abawọle GST ati ọna abawọle ọna ẹrọ itanna ni akoko gidi.Botilẹjẹpe awọn risiti itanna dara fun awọn risiti B2B, ofin GST nilo awọn nkan kan lati ṣe ipilẹṣẹ ati tẹ awọn koodu QR fun awọn risiti B2C.
Lati Oṣu Kẹwa Ọjọ 1, Ọdun 2020, Central Indirect Tax and Customs Commission (CBIC) yoo paṣẹ awọn iwe-ẹri itanna fun awọn asonwoori pẹlu iyipada lapapọ ti o ju 5 bilionu Indian rupees ni ọdun inawo iṣaaju.Gbogbo awọn asonwoori wọnyi nilo lati fun awọn risiti itanna fun awọn risiti owo-ori B2B, awọn akọsilẹ kirẹditi ati awọn akọsilẹ debiti.Eto risiti itanna tun nilo aaye koodu QR kan fun awọn iwe-owo titẹjade.Paapaa fun okeere ati ipese RCM, nitori iwulo lati fun awọn risiti owo-ori, awọn koodu QR tun wulo.
CBIC ti ṣe akiyesi akiyesi kan ti n sọ pe lati Oṣu kejila ọjọ 1, Ọdun 2020, gbogbo awọn ile-iṣẹ pẹlu iyipada ti o ju 5 bilionu Indian rupees gbọdọ ṣe agbekalẹ awọn koodu QR ti o lagbara fun gbogbo awọn iṣowo B2C.Jọwọ ṣe akiyesi pe awọn ipese ti a pese si awọn eniyan ti ko forukọsilẹ tabi awọn alabara ni tọka si bi awọn iṣowo B2C, ati pe awọn olumulo ipari kii yoo ni anfani lati beere awọn kirẹditi owo-ori igbewọle (ITC).
O yẹ ki o ṣe akiyesi pe koodu QR gbọdọ jẹ dandan lati tẹ sita lori risiti naa.Ikuna lati tẹjade koodu QR yoo ja si aisi ibamu, ati pe iwe-owo naa ni ao gba pe ko wulo.Ni awọn ọrọ miiran, a ro pe ko ti ṣe iwe-ẹri, ati nitori naa yoo wa labẹ awọn ijiya wọnyi ni ọran kọọkan:
Bibẹẹkọ, CBIC ti yọkuro ijiya naa fun aibamu pẹlu awọn koodu QR ti o ni agbara fun awọn risiti B2C ti ipilẹṣẹ ṣaaju Oṣu Kẹta Ọjọ 31, Ọdun 2021. Awọn ile-iṣẹ yẹ ki o fi agbara mu ni ibamu pẹlu awọn ilana koodu QR ti o ni agbara lati Oṣu Kẹrin Ọjọ 1, Ọdun 2021 lati yago fun iru awọn ijiya bẹẹ.
Koodu QR ni alaye ti a fi koodu pamọ nipa risiti itanna naa.O jẹ ẹya onisẹpo meji ti kooduopo ati pe o le ṣe ayẹwo lati eyikeyi ẹrọ alagbeka.Koodu QR ti o ni agbara jẹ ṣiṣatunṣe ati ngbanilaaye awọn ẹya afikun gẹgẹbi aabo ọrọ igbaniwọle, itupalẹ ọlọjẹ, atunṣe orisun ẹrọ, ati iṣakoso wiwọle.Ni afikun, o pese aworan koodu onisẹpo-meji iwuwo kekere ti o le ṣayẹwo ni igbẹkẹle.
Ile-iṣẹ Alaye ti Orilẹ-ede (NIC) ṣe agbejade akọsilẹ kan lati ṣalaye gbogbo awọn ibeere ti o gba nipasẹ awọn koodu QR.Awọn itọnisọna ṣe alaye pe koodu QR ti awọn risiti B2B yoo jẹ ipilẹṣẹ nipasẹ IRP nigbati o ba n ṣe ipilẹṣẹ IRN.Sibẹsibẹ, awọn asonwoori gbọdọ lo awọn ẹrọ iran koodu QR tiwọn ati awọn algoridimu lati ṣe agbekalẹ awọn koodu QR ti o ni agbara fun awọn iwe-owo B2C.
NIC ṣe alaye pe ko si iwulo lati ṣe ipilẹṣẹ IRN kan fun awọn risiti B2C.Ti o ba fi risiti B2C ranṣẹ si IRP, yoo kọ iwe-ẹri kanna laifọwọyi.Ti o ba firanṣẹ ni ọpọlọpọ igba, o le ṣe idiwọ IRN ti agbowode lati ṣe ipilẹṣẹ.
Idi ti koodu QR risiti B2B ni lati fi sabe awọn alaye bọtini ti risiti ti a royin lati rii daju boya risiti jẹ ijabọ gangan si IRP ati boya ibuwọlu oni-nọmba ti pari.Ni idakeji, idi akọkọ ti ipilẹṣẹ awọn koodu QR ti o ni agbara fun awọn iwe-itọwo itanna B2C ni lati ṣakoso awọn iṣowo B2C ati dẹrọ dijiti-ti awọn sisanwo ni lilo eyikeyi UPI.
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Akoko ifiweranṣẹ: Jun-01-2021