The purpose of dynamic QR Code is to enable the recipient/customer to scan and pay the amount to be paid to the merchant/supplier in respect of the said supply.
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, but not in foreign exchange and the POS 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, the Dynamic QR Code is required on the invoice issued, for such supply of services, to such recipient located outside India? Or whether the relaxation from the requirement of dynamic QR code on the invoices would be available to such supplier?
No, as wherever an invoice is issued to a recipient located outside India, for supply of services, for which the POS 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.
As per S. No. 4 in the Circular No. 156/12/2021-GST dated 21st June, 2021, the intention of clarification was not to deny relaxation in those cases, where the payment is received by the supplier as per any RBI approved mode, other than foreign exchange
