TMI BlogClarification in respect of applicability of Dynamic Quick Response (QR) Code an B2C invoices and compliance of Notification 0812020- No. FD 03 CSL 2020 dated 27th March, 2020X X X X Extracts X X X X X X X X Extracts X X X X ..... ercial Taxes Vanijya Therige Karyalaya, Gandhinagar, Bengaluru-560009, Dated; 18-11-2021 COMMISSIONER OF COMMERCIAL TAXES CIRCULAR No. GST- 18/2021 Subject: Clarification in respect of applicability of Dynamic Quick Response (QR) Code an B2C invoices and compliance of Notification 08/2020- No. FD 03 CSL 2020 dated 27th March, 2020 - Reg. Various references have been r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so 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 implementation of the provisions of the law across the field formations, this office, in exercise of its powers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ular No.GST-09/2021 dated 23rd June, 2021is 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, then such supply of services is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xtent. 6. Difficulty. if any, in the implementation of the above instructions may please be brought to the notice of this office. (C. SHIKHA) Commissioner of Commercial Taxes (Karnataka), Bengaluru - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
|