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NEW DELHI : Goods transporters need not carry with them physical copy of tax invoices relating to shipments if they could show a quick reference (QR) code with invoice details, the Central Board of Indirect Taxes and Customs (CBIC) said in a clarification.   

In cases businesses raise electronic invoices at the time of sale of goods, QR codes are generated with invoice details embedded in them and this would be sufficient for goods transportation.  

CBIC clarified that there is no need to carry physical copy of tax invoices in such cases and the QR code was sufficient for verification by officers.  

Experts said this was a big relief. “Where e-invoice has been generated, physical copy of invoice is not required to be carried for movement of goods. It is a great facilitation of ease of doing business. Effective implementation of this relief would support in easing invoicing procedures of businesses," said Abhishek Jain, Tax Partner, EY. 

Separately, CBIC also offered relief to certain exporters by clarifying provisions related to supply of service to non-resident companies by their Indian arms. 

In some cases, exporters were denied refunds when they exported services to their parent or associates abroad. CBIC issued a circular to clarify that these companies would be treated as separate legal persons since incorporated separately in their respective countries. In such cases, exports would not be treated as supply between ‘merely establishments of distinct persons’ and the refund eligibility will not get affected. This provides a big relief to such exporters in claiming tax refunds. It is the government’s policy to refund taxes that go into exports. The clarification is expected to help businesses which have cases pending before adjudicating or appellate authorities. 

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