Clarification in respect of applicability of Dynamic Quick Response (QR) Code an B2C invoices and compliance of Notification 0812020- No. FD 03 CSL 2020 dated 27th March, 2020

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....bsp;  Office of the Commissioner of Commercial Taxes Vanijya Therige Karyalaya, Gandhinagar, Bengaluru-560009, Dated; 18-11-2021 COMMISSIONER OF COMMERCIAL TAXES CIRCULAR No. GST- 18/2021 Subject:  Clarification in respect of applicability of Dynamic Quick Response (QR) Code an B2C invoices and compliance of Notification 08/2020- No. FD 03 CSL 2020 dated 27th March, 202....

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....d June, 2021 and accordingly, will be required to have dynamic QR code on the invoice. It has been also represented that relaxation from dynamic QR code on the invoices in such cases should be available if the payment is received through any RBI approved mode of payment, and not necessarily in foreign exchange. 2, The issues have been examined and in order to ensure uniformity in the implementa....

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....ther than foreign exchange. 4.  Accordingly, to clarify the matter further, the Entry at S. No. 4 of the CCT Circular No.GST-09/2021 dated 23rd  June, 2021is substituted as below: 4. " In cases, where receiver of services is located outside India, and payment is being received by the supplier of services, through RBI approved modes of payment, but as per provisions of the I....