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<h1>Manipur Tax Dept Clarifies No Dynamic QR Code Needed for Certain B2C Invoices Under Notification 06/2020-State Tax.</h1> The Government of Manipur's Department of Taxes issued a clarification regarding the requirement of Dynamic QR Codes on B2C invoices under notification 06/2020-State Tax. It addresses concerns about services supplied to recipients outside India where payment is received in Indian Rupees through RBI-approved methods, rather than in foreign exchange. The clarification confirms that such invoices do not require a Dynamic QR Code, as these transactions are not considered exports under the IGST Act 2017. The entry in Circular No. 12/2021 has been modified to reflect this clarification, ensuring uniformity in law implementation.