TMI BlogClarification 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]X X X X Extracts X X X X X X X X Extracts X X X X ..... ONER 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 complia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent 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 have dynamic QR code on the invoice. It has been also represented that re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... utside 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 exchange. 3. Accordingly, to clarify the matter further, the Entry at SI. No. 4 of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the provisions of IGST Act 2017, and the payment is received by the supplier, in convertible foreign exchange or in Indian Rupees wherever permitted by the RBI, such invoice may be issued without having a Dynamic QR Code, as such dynamic QR code cannot be used by the recipient located outside India for making payment to the supplier. 4. Circular No: 14/2021 - TNGST (PP ..... X X X X Extracts X X X X X X X X Extracts X X X X
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