TaxTMI 
TaxTMI 
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?
QR code on Self Invoice issued for services under RCM
31 Aug 2021 
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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. (AI Summary)
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. (AI Summary)
