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TMI BlogClarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 06/2020- State Tax dated 23rd March, 2020X X X X Extracts X X X X X X X X Extracts X X X X ..... vember, 2021 To The Additional Commissioner of Taxes/Joint Commissioner of Taxes (AII)/Deputy Commissioner of Taxes/Assistant Commissioners of Taxes (All)/Superintendent of Taxes (All)/ Inspector of Taxes (All) Subject: Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 06/2020- State Tax dated 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o 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 implementation of the provisions of the law across the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clarify the matter further, the Entry at S. No. 4 of the Circular No.12/2021-GST dated 21st June, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 12/2021-GST, dated 21.06.2021 stands modified to this extent. 6. Difficulty, if any, in the implementation of the above instructions may please be brought to the notice of the Commissioner. (Ng. Roben Singh) Commissioner of Taxes, Manipur - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagementindia ..... X X X X Extracts X X X X X X X X Extracts X X X X
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