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    <title>Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of Notification No. 38/1/2017-Fin(R&amp;C)(134) dated 30th March, 2020</title>
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    <description>Where an invoice is issued to a recipient located outside India for services whose place of supply is in India, and payment is received by the supplier in convertible foreign exchange or in local currency wherever permitted by the RBI, such invoice may be issued without a Dynamic QR Code, as the recipient located outside India cannot use the Dynamic QR Code for making payment.</description>
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      <description>Where an invoice is issued to a recipient located outside India for services whose place of supply is in India, and payment is received by the supplier in convertible foreign exchange or in local currency wherever permitted by the RBI, such invoice may be issued without a Dynamic QR Code, as the recipient located outside India cannot use the Dynamic QR Code for making payment.</description>
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