The Central Board of Indirect Taxes and Customs vide circular dated the 17th November, 2021 has issued Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices. The circular provides that Wherever an invoice is issued to a recipient located outside India, for supply of services, for which the place of supply is in
India, as per the provisions of IGST Act 2017, and the payment is received by the supplier, in convertible foreign exchange or in Indian Rupees wherever permitted by the RBI, such invoice may be issued without having a Dynamic QR Code, as such dynamic QR code cannot be used by the recipient located outside India for making payment to the supplier.
