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Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification no. FTX.56/2017/Pt-II/546 dated 22nd May, 2021
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Dynamic QR Code exemption for B2C cross border service invoices when payment received in foreign exchange or RBI permitted rupees. Suppliers issuing invoices to recipients located outside India for services whose place of supply is in India may issue such invoices without a Dynamic QR Code where payment is received through RBI-approved modes either in convertible foreign exchange or in Indian Rupees where permitted by the RBI, because a Dynamic QR Code cannot be used by an overseas recipient for payment.
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 exemption for B2C cross border service invoices when payment received in foreign exchange or RBI permitted rupees.
Suppliers issuing invoices to recipients located outside India for services whose place of supply is in India may issue such invoices without a Dynamic QR Code where payment is received through RBI-approved modes either in convertible foreign exchange or in Indian Rupees where permitted by the RBI, because a Dynamic QR Code cannot be used by an overseas recipient for payment.
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