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<h1>Assam State Tax Clarifies Dynamic QR Code Rules for B2C Invoices with Foreign Payments; Amends Circular No. 109/2021-GST.</h1> The Principal Commissioner of State Tax, Assam, issued a clarification regarding the applicability of Dynamic QR Codes on B2C invoices under notification no. FTX.56/2017/Pt-II/546. It addresses concerns about service suppliers in India receiving payments from recipients outside India through RBI-approved modes, not in foreign exchange. The circular clarifies that such invoices do not require a Dynamic QR Code if the payment is received in convertible foreign exchange or Indian Rupees, as permitted by the RBI. This amendment modifies Circular No. 109/2021-GST and is intended to ensure uniform application of the law.