Dynamic QR Code requirement for B2C invoices - QR content and payment cross references determine compliance. Notification requiring Dynamic QR Code applies to B2C tax invoices issued by registered persons above the turnover threshold, excluding specified service providers, OIDAR supplies by IGST registered persons, and export supplies treated as B2B. The Dynamic QR Code must include supplier GSTIN, UPI ID, bank account and IFSC, invoice number and date, total invoice value and GST breakup, and enable digital payment. An invoice is deemed compliant if it contains the Dynamic QR Code or, alternatively, if the supplier records on the invoice a cross reference of the payment (transaction id or cash reference with date); post invoice payments require the supplier to provide the QR Code.