Dynamic QR Code requirement relaxed where payment from overseas recipient is received via RBI approved convertible foreign exchange or permitted INR. Invoices issued to recipients located outside India for services whose place of supply is in India may be issued without a Dynamic QR Code where payment is received by the supplier in convertible foreign exchange or in Indian Rupees wherever permitted by the RBI, clarifying the substitution of Entry SI. No. 4 of Circular No.14/2021 to remove doubt about applicability when payment is received via RBI approved modes.