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TMI BlogClarification in respect of applicability of Dynamic Quick Response (QR) Code an B2C invoices and compliance of Notification 0812020- No. FD 03 CSL 2020 dated 27th March, 2020X X X X Extracts X X X X X X X X Extracts X X X X ..... yalaya, Gandhinagar, Bengaluru-560009, Dated; 18-11-2021 COMMISSIONER OF COMMERCIAL TAXES CIRCULAR No. GST- 18/2021 Subject: Clarification in respect of applicability of Dynamic Quick Response (QR) Code an B2C invoices and compliance of Notification 08/2020- No. FD 03 CSL 2020 dated 27th March, 2020 - Reg. Various references have been received from trade and industry seeking further clarifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces 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, this office, in exercise of its powers conferred under section 168 (1) of the KGST Act, 2017, hereby cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quot; 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; whether in such cases, the Dynamic QR Code i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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