Dynamic QR Code requirement: invoices to non-resident recipients may be exempted when payment is in convertible forex or RBI permitted rupees. Where a recipient is located outside India but the place of supply of services is in India, an invoice to that recipient may be issued without a Dynamic QR Code if the supplier receives payment in convertible foreign exchange or in Indian rupees where permitted by the Reserve Bank of India; such supplies are not considered export of services for this purpose and the prior trade circular entry is substituted to reflect this relief.