Dynamic QR Code requirement on B2C invoices: encoded payment and invoice details or recorded payment cross reference ensures compliance. The Dynamic QR Code requirement applies to B2C tax invoices issued by registered persons exceeding the aggregate turnover threshold, excluding specified service categories and supplies treated as B2B by e invoicing. Dynamic QR Codes must contain supplier identification, payment routing, invoice number/date, total value and GST breakup, and be scannable for digital payment. An invoice is deemed compliant when it either contains the Dynamic QR Code or records a cross reference of the payment (transaction id, date/time, amount and mode), including for electronic payment flows; where payment is made after invoice issuance a Dynamic QR Code must be provided.