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    <title>Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification No. 442-F.T. dated 03.04.2020.</title>
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    <description>Where a recipient is located outside India but the place of supply of services is in India, an invoice to that recipient may be issued without a Dynamic QR Code if the supplier receives payment in convertible foreign exchange or in Indian rupees where permitted by the Reserve Bank of India; such supplies are not considered export of services for this purpose and the prior trade circular entry is substituted to reflect this relief.</description>
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      <description>Where a recipient is located outside India but the place of supply of services is in India, an invoice to that recipient may be issued without a Dynamic QR Code if the supplier receives payment in convertible foreign exchange or in Indian rupees where permitted by the Reserve Bank of India; such supplies are not considered export of services for this purpose and the prior trade circular entry is substituted to reflect this relief.</description>
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