9911796707
TMI BlogClarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification no. FTX.56/2017/Pt-II/546 dated 22nd May, 2021X X X X Extracts X X X X X X X X Extracts X X X X ..... 21-GST Dated Dispur the 29th November, 2021. Subject: Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification no. FTX.56/2017/Pt-II/546 dated 22nd May, 2021 - Reg. No. CT/GST-15/2017/587.- Various references have been received from trade and industry seeking further clarification on applicability of Dynamic Quick Response (QR) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yment 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 implementation of the provisions of the law across the field formations, the Principal Commissioner of State Tax, Assam, in exercise of its powers conferred by section 168 of the Assam Goods and Services Tax Act, 2017, hereb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th July 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 per provisions of the IGST Act 2017, the place of supply of such services is in India, then such supply of services is not considered as export of services as per the IGST Act 2017; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of provisions of the Act and rules.
7. Difficulties, if any, in implementation of the above instructions may be brought to the notice of the Principal Commissioner at an early date.
8. This Circular shall be deemed to have been issued on 17th November, 2021.
Sd/=
Rakesh Agarwala, IAS.,
Principal Commissioner of State tax, Assam,
Dispur, Guwahati X X X X Extracts X X X X X X X X Extracts X X X X
|
