MGST Act: No QR Code Needed on B2C Invoices for International Services Paid in INR or Foreign Exchange.

The circular clarifies the applicability of Dynamic Quick Response (QR) Codes on B2C invoices under the MGST Act, 2017, aligning with the CBIC's notification 14/2020-State Tax. It addresses concerns about the requirement for a QR code on invoices when services are provided to recipients outside India, where payment is received through RBI-approved methods but not in foreign exchange. The circular confirms that if payment is received in Indian Rupees or convertible foreign exchange, a QR code is not required, as it cannot be used by international recipients for payment. This modifies Circular No. 156/12/2021-GST.

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