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of <h1>India's Finance Ministry Clarifies GST Rules on Dynamic QR Codes and Refund Processes in Circulars 165/21 & 166/22.</h1> The circular issued by the Government of India, Ministry of Finance, Department of Revenue, addresses clarifications on GST-related issues. Circular No. 165/21/2021-GST clarifies the applicability of Dynamic QR Codes on B2C invoices, stating that such codes are not required when payments are received through RBI-approved modes, even if not in foreign exchange. Circular No. 166/22/2021-GST provides guidance on refund-related issues, including the non-applicability of certain time limits for refund applications and clarifications on refund processes for excess balances in electronic cash ledgers and deemed exports. These clarifications aim to ensure uniformity in law implementation across regions.
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