Clarification in respect of applicability of Dynamic Quick Response (QR) Code an B2C invoices and compliance of Notification 0812020- No. FD 03 CSL 2020 dated 27th March, 2020
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Dynamic QR code exemption applies where cross-border service payments are received via RBI-approved modes, including permitted Indian rupee payments. Where the recipient of services is located outside India but the place of supply is in India, invoices to such recipients need not include a Dynamic QR Code if payment is received by the supplier in convertible foreign exchange or in Indian rupees where permitted by the Reserve Bank of India; CCT Circular No. GST-09/2021 is amended to substitute Entry No. 4 accordingly.
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 exemption applies where cross-border service payments are received via RBI-approved modes, including permitted Indian rupee payments.
Where the recipient of services is located outside India but the place of supply is in India, invoices to such recipients need not include a Dynamic QR Code if payment is received by the supplier in convertible foreign exchange or in Indian rupees where permitted by the Reserve Bank of India; CCT Circular No. GST-09/2021 is amended to substitute Entry No. 4 accordingly.
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