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TMI BlogClarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification no. FTX.56/2017/Pt-II/546 dated 22nd May, 2021X X X X Extracts X X X X X X X X Extracts X X X X ..... TI-781006 CIRCULAR NO. 118/2021-GST Dated Dispur the 29 th November, 2021. Subject: Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification no. FTX.56/2017/Pt-II/546 dated 22nd May, 2021 - Reg. No. CT/GST-15/2017/587 .- Various references have been received from trade and industry seeking further clarifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Principal Commissioner of State Tax, Assam, in exercise of its powers conferred by sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at Sl. No. 4 in the table of the Circular No. 109/2021-GST dated 29th July 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, the place of supply of such services is in India, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... July 2021 stands modified to this extent. 6. This Circular is clarificatory in nature and not meant for any interpretation of provisions of the Act and rules. 7. Difficulties, if any, in implementation of the above instructions may be brought to the notice of the Principal Commissioner at an early date. 8. This Circular shall be deemed to have been issued on 17 th November, 2021. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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