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    <title>Clarification in respect of applicability of Dynamic Quick Response (QR) Code an B2C invoices and compliance of Notification 0812020- No. FD 03 CSL 2020 dated 27th March, 2020</title>
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    <description>Where the recipient of services is located outside India but the place of supply is in India, invoices to such recipients need not include a Dynamic QR Code if payment is received by the supplier in convertible foreign exchange or in Indian rupees where permitted by the Reserve Bank of India; CCT Circular No. GST-09/2021 is amended to substitute Entry No. 4 accordingly.</description>
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      <description>Where the recipient of services is located outside India but the place of supply is in India, invoices to such recipients need not include a Dynamic QR Code if payment is received by the supplier in convertible foreign exchange or in Indian rupees where permitted by the Reserve Bank of India; CCT Circular No. GST-09/2021 is amended to substitute Entry No. 4 accordingly.</description>
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