Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification No. 429/XI-2-9(47)/17U.P.Act-1-2017-Order(107)-2020 dated 20th April, 2020

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....Tax, Uttar Pradesh, (GST Section) Letter No. GST/2021-22/31/Commercial Tax Lucknow: Dated: 23 November, 2021 To All Zonal Additional Commissioner, Grade -1, Additional Commissioner, Grade -2, (S.I.B.) Joint Commissioner, (Executive/Corporate Circle/S.I.B) Commercial Tax, Uttar Pradesh. Subject: Clarification in respect of applicability of Dynamic ....

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....will not be fulfilling the condition specified in S. No. 4 of the Circular No. 2122030 dated 25th Aug 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 ex....

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....the payment is received by the supplier as per any RBI approved mode, other than foreign exchange. 4. Accordingly, to clarify the matter further, the Entry at S. No. 4 of the Circular No. 2122030 dated 25th Aug 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....