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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 24th June, 2020X X X X Extracts X X X X X X X X Extracts X X X X ..... s and Excise. To 1. The Additional/Jt. Commissioner of State Taxes and Excise, (South Zone, North Zone, Central Zone), Shimla, Palampur, Mandi, H.P. 2. The Joint Commissioner of State Taxes and Excise, Flying Squad, (Central Zone, North Zone, South Zone), Una, Palampur, Parwanoo, H.P. 3. The Dy. Commissioner of State Taxes and Excise, Shimla, Solan, Una, Sirmour, Bilaspur, Hamirpur, M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment 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 S. No. 4 of the Circular No. 156/12/2021 dated 3rd Dec., 2021, and accordingly, will be required to have dynamic QR code on the invoice. It has been also represented that relaxation from dynamic QR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ange. It is mentioned that the intention of clarification as per S. 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. 4. Accordingly, to clarify the matter further, the Entry at S. No. 4 of the Circular No. 156/12/2021-GST dated 3rd December, 2021 is substituted as below: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 5. Circular No. 156/12/2021-GST, dated 03.12.2021 stands modified to this extent. 6. This circular shall come into force w.e.f. 17.11.2021. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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