October 5, 2022
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Circular No. 165/21/2021-GST – No requirement of QR code if the payment is received in convertible foreign currency or in Indian Rupees as permitted by RBI

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On 17th November 2021, the CBIC has released the clarification vide Circular No. 165/21/2021 – GST, In the clarification, it has been specifically stated that the various representations have been received regarding the applicability of Dynamic QR code on the Invoices regarding the Export of services of which the payment have been received in the convertible foreign exchange or in Indian Rupees as permitted by the RBI.

In this circular, it has been clarified that there is no need of Dynamic QR code to be printed on the Invoices.

To view and download the circular, click here Circular

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