Dynamic QR Code requirement clarified: QR needed on invoices to UIN holders treated as B2C; exceptions and data rules specified. An invoice issued to a person with a Unique Identity Number is treated as a B2C invoice and must carry a Dynamic QR Code; a UPI ID alone suffices without separate bank/IFSC details. An authorized collector's UPI ID may be used in the QR. Invoices to recipients outside India (with place of supply in India and payment in foreign currency by RBI approved modes) need not include a Dynamic QR Code. Where invoice numbers are unavailable at payment, a unique order ID linked to the invoice may be embedded in the QR. QR should reflect only the remaining payable amount when part payment exists, with full cross reference on the invoice.