Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of orders issued in Go.Ms.No.142, Revenue (CT-II) Department, dated 15.05.2020
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Dynamic QR Code applicability clarified: invoices to foreign recipients with payment via RBI approved modes may omit QR codes. Where an invoice is issued to a recipient located outside India for services whose place of supply is in India, and the payment is received by the supplier in convertible foreign exchange or in Indian rupees where permitted by the RBI, such invoice may be issued without a Dynamic QR Code because the recipient located outside India cannot use the Dynamic QR Code 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 applicability clarified: invoices to foreign recipients with payment via RBI approved modes may omit QR codes.
Where an invoice is issued to a recipient located outside India for services whose place of supply is in India, and the payment is received by the supplier in convertible foreign exchange or in Indian rupees where permitted by the RBI, such invoice may be issued without a Dynamic QR Code because the recipient located outside India cannot use the Dynamic QR Code for payment.
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