Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 06/2020- State Tax dated 23rd March, 2020

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....17th November, 2021 To The  Additional  Commissioner  of Taxes/Joint  Commissioner  of Taxes  (AII)/Deputy Commissioner of Taxes/Assistant Commissioners of Taxes (All)/Superintendent of Taxes (All)/ Inspector of Taxes (All) Subject: Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 06/....

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....No. 12/2021  dated 21^st 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 e....

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....ny RBI approved mode, other than foreign exchange. 4. Accordingly,  to clarify the matter further, the Entry at S. No. 4  of the  Circular No.12/2021-GST dated 21st June, 2021 is 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 pe....