Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020-State Tax dated 30th March, 2020
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Dynamic QR Code applicability clarified: invoices to recipients outside India paid via RBI approved payment modes may be issued without QR. The Board clarifies that where services supplied to a recipient located outside India have their place of supply in India, invoices issued to such recipients may be issued without a Dynamic QR Code if payment is received by the supplier through RBI approved modes of payment, including convertible foreign exchange or Indian rupees where permitted; Circular No. 156/12/2021 GST is modified accordingly.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Dynamic QR Code applicability clarified: invoices to recipients outside India paid via RBI approved payment modes may be issued without QR.
The Board clarifies that where services supplied to a recipient located outside India have their place of supply in India, invoices issued to such recipients may be issued without a Dynamic QR Code if payment is received by the supplier through RBI approved modes of payment, including convertible foreign exchange or Indian rupees where permitted; Circular No. 156/12/2021 GST is modified accordingly.
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