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    <title>Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of G.O. (Ms) No.71, dated 13.4.2020, TN Notfn No.II(2)/CTR/232(h-6)/2020, dated 13-4-2020 [Issue No.158]</title>
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    <description>Invoices issued to recipients located outside India for services whose place of supply is in India may be issued without a Dynamic QR Code where payment is received by the supplier in convertible foreign exchange or in Indian Rupees wherever permitted by the RBI, clarifying the substitution of Entry SI. No. 4 of Circular No.14/2021 to remove doubt about applicability when payment is received via RBI approved modes.</description>
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      <description>Invoices issued to recipients located outside India for services whose place of supply is in India may be issued without a Dynamic QR Code where payment is received by the supplier in convertible foreign exchange or in Indian Rupees wherever permitted by the RBI, clarifying the substitution of Entry SI. No. 4 of Circular No.14/2021 to remove doubt about applicability when payment is received via RBI approved modes.</description>
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