Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 06/2020- State Tax dated 23rd March, 2020

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..... 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 23rd March, 2020 - Reg. Various references have been received from trad .....

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..... mic 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, the Commissioner, in exercise of its powers conferred under section 168 of the M .....

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..... ed 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 considered as export of services as per the IGST Act 2017; whether in such cases, th .....

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