Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Clarification in respect of applicability of dynamic quick response (QR) code on B2C invoices and compliance of Notification No. 14/2020-State Tax, dated 25th June, 2020
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Dynamic QR code requirement relaxed where payment for India situated services is received via RBI approved modes. Where a service recipient is located outside India but the place of supply is in India, an invoice issued to that recipient may be issued without a dynamic QR code if payment is received by the supplier in convertible foreign exchange or in Indian rupees where permitted by the RBI; Circular No. 156/12/2021 is modified 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 requirement relaxed where payment for India situated services is received via RBI approved modes.
Where a service recipient is located outside India but the place of supply is in India, an invoice issued to that recipient may be issued without a dynamic QR code if payment is received by the supplier in convertible foreign exchange or in Indian rupees where permitted by the RBI; Circular No. 156/12/2021 is modified accordingly.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.