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of <h1>Gujarat Tax Circular: No Dynamic QR Codes Needed for B2C Invoices to Foreign Recipients Paid in Rupees.</h1> The circular issued by the Chief Commissioner of State Tax, Gujarat, clarifies the applicability of Dynamic QR Codes on B2C invoices under notification 14/2020-State Tax. It addresses concerns where service recipients are outside India, but payments are made through RBI-approved methods, not in foreign exchange. The clarification states that invoices for services supplied in India to recipients outside India, paid in Indian Rupees or convertible foreign exchange, do not require a Dynamic QR Code. This modification aims to ensure uniformity and ease of compliance, amending Circular No. 156/12/2021-GST accordingly.
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