Dynamic QR Code applicability clarified: B2C invoices, UIN recipients, UPI use, order ID and part payment handling specified. Applicability of Dynamic QR Code is clarified for B2C invoices: invoices issued to recipients with a Unique Identity Number are treated as B2C for QR compliance. UPI IDs suffice without separate bank/IFSC details; authorised collectors' UPI IDs may be used. Invoices to foreign recipients for services with place of supply in India may omit dynamic QR Codes. Where invoice numbers are generated after payment, a unique order ID linked to the invoice may be shown in the QR. If part payment exists, the QR should show only the remaining payable amount while the invoice must record total value and adjustments.