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of <h1>Clarification on Dynamic QR Code Exemption for B2C Invoices under Notification 14/2020-Central Tax for International Services.</h1> The circular addresses the applicability of Dynamic QR Codes on B2C invoices concerning notification 14/2020-Central Tax. It clarifies that suppliers receiving payments through RBI-approved methods, even if not in foreign exchange, are exempt from including a Dynamic QR Code on invoices for services supplied to recipients outside India, where the place of supply is in India per the IGST Act 2017. This modification aims to ensure uniformity in law implementation across field formations. Circular No. 156/12/2021-GST is modified accordingly, and relevant trade notices should be issued to inform stakeholders.
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