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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 04 November, 2020X X X X Extracts X X X X X X X X Extracts X X X X ..... EW DELHI-110002 No. F.3(416)/GST/Policy/2021/909-915 Dated 07/01/2022 CIRCULAR No. 16/2021-GST of State Tax (Ref. Circular No. 165/21/2021-GST of Central Tax) Subject: Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- State Tax dated 04 November, 2020 - Reg. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ensure uniformity in the implementati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 8/2021- GST State Tax dated 10.08.2021 (Ref. Circular No. 156/12/2021-GST dated 21st June 2021), is substituted as below: 4. In cases, where receiver of services is located o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 08/2021-GST of State Tax dated 10.08.2021 (Ref. Circular No. 156/12/2021-GST of Central Tax, dated 21.06.2021) stands modified to this extent.. 6. Difficulty, if any, in the implementation of this Circular m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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