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    <title>Clarification in respect of applicability of dynamic quick response (QR) code on B2C invoices and compliance of Notification No. 14/2020-State Tax, dated 25th June, 2020</title>
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    <description>Where a service recipient is located outside India but the place of supply is in India, an invoice issued to that recipient may be issued without a dynamic QR code if payment is received by the supplier in convertible foreign exchange or in Indian rupees where permitted by the RBI; Circular No. 156/12/2021 is modified accordingly.</description>
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