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    <title>Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 06/2020- State Tax dated 23rd March, 2020</title>
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    <description>Where the service recipient is located outside India but the place of supply is in India, and payment is received by the supplier through RBI approved modes (including Indian Rupees where permitted) or in convertible foreign exchange, the invoice issued to that recipient may be issued without a Dynamic QR Code; the prior circular&#039;s Entry No. 4 is substituted to reflect this position.</description>
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      <title>Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 06/2020- State Tax dated 23rd March, 2020</title>
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      <description>Where the service recipient is located outside India but the place of supply is in India, and payment is received by the supplier through RBI approved modes (including Indian Rupees where permitted) or in convertible foreign exchange, the invoice issued to that recipient may be issued without a Dynamic QR Code; the prior circular&#039;s Entry No. 4 is substituted to reflect this position.</description>
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