Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of G.O. (Ms) No.71, dated 13.4.2020, TN Notfn No.II(2)/CTR/232(h-6)/2020, dated 13-4-2020 [Issue No.158]

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....FICE OF THE COMMISSIONER OF COMMERCIAL TAXES EZHILAGAM, CHENNAI- 600 005 PRESENT: Thiru K. PHANINDRA REDDY I.A.S , ADDITIONAL CHIEF SECRETARY/ COMMISSIONER OF STATE TAX Circular No: 05/2022(2021) - TNGST (PP6/GST-15003/28/2021) Dated: 25.04.2022 Sub: Clarification in respect of applicability of Dynamic Quick Response (QR) Code on  B2C invoices and compliance of G.O. (Ms) ....

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....of the service is 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 SI.No. 4 of the Circular No. 14/2021- TNGST (PP6/GST-15003/28/2021)   dated  21.09.2021, and accordingly, will be required to h....

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....s 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 SI. 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, other than foreign ex....