TaxTMI 
TaxTMI 
Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of orders issued in Go.Ms.No.142, Revenue (CT-II) Department, dated 15.05.2020
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....Sri. Ravishankar Narayan. Sudalagunta CCST's Ref. CIRCULAR Computer No.1588418 File No.REVO3-12039/150/2021-CCT 17/12/2021 Subject: Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of orders issued in Go.Ms.No.142, Revenue (CT-II) Department, dated 15.05.2020 - Reg. Ref 1. Go.Ms.No.142, Revenue(CT-II) Department, dated 15.05.2020 2. P....
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....s in India as per IGST Act 2017, the payment is received by the service provider located in India not in foreign exchange, but through other modes approved by RBI. In such cases, the supplier will not be fulfilling the condition specified in S. No. 4 of the Circular No.11/2021, dated 30.06.2021 of the Chief Commissioner of State Tax, Andhra Pradesh, and accordingly, will be required to have dynami....
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.... code on the invoices would be available to such supplier, who receives payments from the recipient located outside India through RBI approved modes of payment, but not in foreign exchange. It is mentioned that the intention of clarification as per S.No. 4 in the said circular was not to deny relaxation in those cases, where the payment is received by the supplier as per any RBI approved mode, oth....
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....ia, for supply of services, for which the place of supply is in India, as per the provisions of IGST Act 2017, and the payment is received by the supplier, in convertible foreign exchange or in Indian Rupees wherever permitted by the RBI, such invoice may be issued without having a Dynamic QR Code, as such dynamic QR code cannot be used by the recipient located outside India for making payment to ....