TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Dynamic QR Code Not Required for Certain B2C Invoices: Clarification on Notification 14/2020-State Tax.</h1> The circular addresses the applicability of Dynamic QR Codes on B2C invoices under notification 14/2020-State Tax. It clarifies that if a service provider in India receives payment through RBI-approved modes, but not in foreign exchange, the invoice need not include a Dynamic QR Code. This applies when the service recipient is outside India, and the place of supply is in India, thus not considered an export under the IGST Act 2017. The clarification modifies previous circulars to ensure consistency in implementation, stating that Dynamic QR Codes are unnecessary for such transactions. Difficulties in implementation should be reported to the Commissioner.
TaxTMI 
TaxTMI 
