Dynamic QR Code requirement: invoices to nonresident recipients for supplies with place of supply in India may be QR exempt when paid via RBI approved modes. Where a supplier issues an invoice to a recipient located outside India for services whose place of supply is in India, such invoice may be issued without a Dynamic QR Code if payment is received by the supplier in convertible foreign exchange or in Indian rupees where permitted by the Reserve Bank of India, because a dynamic QR code cannot be used by the overseas recipient to make payment.