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    <title>Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of orders issued in Go.Ms.No.142, Revenue (CT-II) Department, dated 15.05.2020</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 the payment is received by the supplier in convertible foreign exchange or in Indian rupees where permitted by the RBI, such invoice may be issued without a Dynamic QR Code because the recipient located outside India cannot use the Dynamic QR Code for payment.</description>
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      <title>Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of orders issued in Go.Ms.No.142, Revenue (CT-II) Department, dated 15.05.2020</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 the payment is received by the supplier in convertible foreign exchange or in Indian rupees where permitted by the RBI, such invoice may be issued without a Dynamic QR Code because the recipient located outside India cannot use the Dynamic QR Code for payment.</description>
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      <pubDate>Fri, 17 Dec 2021 00:00:00 +0530</pubDate>
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