Dynamic QR Code requirement relaxed where services billed to non resident recipients with RBI approved payments may omit QR. 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 through RBI approved modes, either in convertible foreign exchange or in Indian Rupees where permitted by the RBI, because the recipient located outside India cannot use the Dynamic QR Code.