https://www.taxtmi.com/circulars?id=65343 Invoices to recipients located outside India for services whose place of supply is in India may be issued without a Dynamic QR Code when payment is received in convertible foreign exchange or in Indian rupees through RBI permitted modes. Refunds of excess electronic cash ledger balances are not subject to the time limit in section 54(1), do not require Rule 89(2)(l)/(m) certifications, TDS/TCS credits in the electronic cash ledger are refundable as excess balance, and the relevant date for refunds on deemed exports is the return filing date of the supplier. en-us Thu, 09 Dec 2021 00:00:00 +0530 Mon, 17 Jan 2022 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65343 Invoices to recipients located outside India for services whose place of supply is in India may be issued without a Dynamic QR Code when payment is received in convertible foreign exchange or in Indian rupees through RBI permitted modes. Refunds of excess electronic cash ledger balances are not subject to the time limit in section 54(1), do not require Rule 89(2)(l)/(m) certifications, TDS/TCS credits in the electronic cash ledger are refundable as excess balance, and the relevant date for refunds on deemed exports is the return filing date of the supplier. Circulars GST - States Thu, 09 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65343