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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Dynamic QR Code Not Required for B2C Invoices with RBI-Approved INR Payments, Clarifies Circular.</h1> The circular clarifies the applicability of Dynamic QR Codes on B2C invoices under Notification No. 38/1/2017-Fin(R&C)(134) dated March 30, 2020. It addresses concerns about invoices where services are provided to recipients outside India, but payments are received in Indian Rupees through RBI-approved modes rather than foreign exchange. The circular amends previous guidance, stating that such invoices do not require a Dynamic QR Code if the payment is received in convertible foreign exchange or Indian Rupees as permitted by the RBI. The modification ensures consistency in applying GST provisions across different jurisdictions.
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