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    <title>Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification no. FTX.56/2017/Pt-II/546 dated 22nd May, 2021</title>
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    <description>Suppliers issuing invoices to recipients located outside India for services whose place of supply is in India may issue such invoices without a Dynamic QR Code where payment is received through RBI-approved modes either in convertible foreign exchange or in Indian Rupees where permitted by the RBI, because a Dynamic QR Code cannot be used by an overseas recipient for payment.</description>
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      <description>Suppliers issuing invoices to recipients located outside India for services whose place of supply is in India may issue such invoices without a Dynamic QR Code where payment is received through RBI-approved modes either in convertible foreign exchange or in Indian Rupees where permitted by the RBI, because a Dynamic QR Code cannot be used by an overseas recipient for payment.</description>
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