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TMI BlogClarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification No. 442-F.T. dated 03.04.2020.X X X X Extracts X X X X X X X X Extracts X X X X ..... onding Central Circular No. 165/21/2021-GST) DATED: 03.12.2021 Subject: Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification No. 442-F.T. dated 03.04.2020. Various references have been received from trade and industry seeking further clarification on applicability of Dynamic Quick Response (QR) Code on B2C (Regi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de 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 Commissioner, in exercise of its powers conferred under section 168 of the WBGST Act, 2017, hereby clarifies the issues hereafter. 3. It is observed that from the present wording of S. No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 is required on the invoice issued, for such supply of services, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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