CBIC clarifies on Dynamic QR Code applicability

CBIC clarifies on Dynamic QR Code applicability w.r.t. payment received through RBI approved mode

November 17, 2021

CBIC has issued clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices issued to recipient located outside India where payment is received through any RBI approved mode and place of supply is in India. Please access the circular here .