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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 ..... AGAM, 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 compliance of G.O. (Ms) No.71, dated 13.4.2020, TN Notfn No.II(2)/CTR/232(h-6)/2020, dated 13-4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I. 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 relaxation from dynamic QR code on the invoices in such cases should be available if the payment is received through any RBI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the Circular No:14/2021 - TNGST (PP6/GST-15003/28/2021) dated 21.09.2021 is substituted as below: 4. " In cases, where receiver of services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out 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 (PP6/GST-15003/28/2021) dated 21.09.2021 stands modified to this extent.
Sd/-
K. PHANINDRA REDDY
Add. Chief Secretary/ Commissioner of State Tax X X X X Extracts X X X X X X X X Extracts X X X X
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