QR code on Self Invoice issued for services under RCM

[Guest]

Is it mandatory to comply with the requirements of QR code if we receive services from an unregistered person which is covered under RCM and the recipient is required to issue a Self Invoice?

[Shilpi Jain]

No e invoice or qr code required for inward supplies

AI Summary

QR code requirement not applicable to self-invoices under reverse charge; e-invoice and QR code not required for inward supplies. When a registered recipient issues a self-invoice for services from an unregistered supplier taxable under the reverse charge mechanism, the statutory e-invoice and QR code obligations do not apply to such inward supplies, and the recipient need not generate an e-invoice or embed a QR code for those transactions.