Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- State Tax dated 04 November, 2020

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..... 1/909-915 Dated 07/01/2022 CIRCULAR No. 16/2021-GST of State Tax (Ref. Circular No. 165/21/2021-GST of Central Tax) Subject: Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- State Tax dated 04 November, 2020 - Reg. Various references have been received from trade and industry seeking further clarification on .....

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..... presented 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 implementation of the provisions of the law across the field formations, the Board, in exercise of its powers conferre .....

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..... the matter further, the Entry at S. No. 4 of the Circular No. 8/2021- GST State Tax dated 10.08.2021 (Ref. Circular No. 156/12/2021-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 per provisions of the IGST Act 2017, .....

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