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    <title>Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification No.18/GST-2, dated 31.03.2020</title>
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    <description>Where a supplier issues an invoice to a recipient located outside India for services whose place of supply is in India, and payment is received by the supplier in convertible foreign exchange or in Indian rupees where permitted by the RBI, the invoice may be issued without a Dynamic QR Code, and Serial Number 4 of the earlier circular is substituted accordingly.</description>
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    <pubDate>Fri, 26 Nov 2021 00:00:00 +0530</pubDate>
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      <description>Where a supplier issues an invoice to a recipient located outside India for services whose place of supply is in India, and payment is received by the supplier in convertible foreign exchange or in Indian rupees where permitted by the RBI, the invoice may be issued without a Dynamic QR Code, and Serial Number 4 of the earlier circular is substituted accordingly.</description>
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      <pubDate>Fri, 26 Nov 2021 00:00:00 +0530</pubDate>
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