Dynamic QR code exemption: invoices to nonresident service recipients with in India place of supply may omit QR when paid via RBI approved modes. Where an invoice is issued to a recipient located outside India for services whose place of supply is in India, and 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 a Dynamic QR Code; the entry at S. No. 4 of Circular No. 156/12/2021 GST is substituted and modified accordingly.