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    <title>Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification No. 429/XI-2-9(47)/17U.P.Act-1-2017-Order(107)-2020 dated 20th April, 2020</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 through RBI approved modes, either in convertible foreign exchange or in Indian Rupees where permitted by the RBI, because the recipient located outside India cannot use the Dynamic QR Code.</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 through RBI approved modes, either in convertible foreign exchange or in Indian Rupees where permitted by the RBI, because the recipient located outside India cannot use the Dynamic QR Code.</description>
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