Dynamic QR Code requirement: invoices to non-resident service recipients with Indian place of supply may be issued without QR. 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 where permitted by the RBI, such invoice may be issued without a Dynamic QR Code, because a dynamic QR code cannot be used by the recipient located outside India to make payment.