The CBIC vide Circular No. 165/21/2021-GST dated November 17, 2021 modified the Entry at S. No. 4 of the Circular No. 156/12/2021-GST dated June 21, 2021 to clarify that an invoice without QR Code can be 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 and the payment is received by the supplier, in convertible foreign exchange or in Indian Rupees wherever permitted by the RBI.
Source: a2ztaxcorp.com
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