CBIC issued clarification in respect of applicability of Dynamic Quick Response (QR) Code

Circular No. 165/21/2021-GST Dated November 17th, 2021

The CBIC has received various references from trade and industry for clarification on applicability of Dynamic Quick Response (QR) Code where service recipient is located outside India and place of supply of the service is in India as per IGST Act 2017.

Now, the CBIC has issued clarification to provide that wherever an invoice is issued to a recipient located outside India, for supply of services, for which the place of supply is in India, as per the provisions of IGST Act 2017, and the payment is received by the supplier, in convertible foreign exchange or in Indian Rupees wherever permitted by the RBI, such invoice may be issued without having a Dynamic QR Code. In such cases, dynamic QR code cannot be used by the recipient located outside India for making payment to the supplier.

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