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<h1>Clarification on Dynamic QR Code Requirements for B2C Invoices for Taxpayers Exceeding Rs. 500 Crore Turnover.</h1> The circular clarifies the applicability of Dynamic QR Codes on B2C invoices for taxpayers with an aggregate turnover exceeding 500 crore rupees, as mandated by notification 442-F.T. dated 3rd April 2020. It addresses various queries, including the need for QR Codes on invoices issued to individuals with a Unique Identity Number, the inclusion of UPI ID in QR Codes, and the handling of payments by authorized persons. It also clarifies scenarios involving foreign service recipients and over-the-counter retail sales. The circular modifies Trade Circular No. 02/2021 and is effective from 21st June 2021.