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TMI BlogClarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020-State Tax dated 30th March, 2020X X X X Extracts X X X X X X X X Extracts X X X X ..... TRADE CIRCULAR No. JC (HQ)-1/GST/2021/ADM-8 dated 26 th November, 2021. Trade Circular No. 31 T of 2021. To, . . Subject: Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020-State Tax dated 30th March, 2020 Ref: Circular no. 165/21/2021-GST dated 17th November, 2021 issued by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Board of Indirect Taxes and Customs GST Policy Wing New Delhi, dated the 17th November, 2021 To The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All) The Principal Directors General / Directors General (All) Madam/Sir, Subject: Clarification in respect of applicability of Dynamic Quick Res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Circular No. 156/12/2021 dated 21st June 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 approved mode of payment, and not necessarily in foreign exchange. 2. The issues have been examined and in order to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... approved mode, other than foreign exchange. 4. Accordingly, to clarify the matter further, the Entry at S. No. 4 of the 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 payme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a for making payment to the supplier. 5. Circular No. 156/12/2021-GST, dated 21.06.2021 stands modified to this extent. 6. It is requested that suitable trade notices may be issued to publicize the contents of this circular. 7. Difficulty, if any, in the implementation of the above instructions may please be brought to the notice of the Board. Hindi version would follo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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