Dynamic QR Code applicability clarified for B2C invoices, with exceptions for foreign recipients, UIN holders, and third party collectors. Clarifies that Dynamic QR Code is required on B2C invoices where the recipient has a UIN; UPI ID may be used without separate bank/IFSC details; an authorized collector's UPI ID may replace the supplier's; invoices to foreign recipients (place of supply in India with foreign payment) need not carry Dynamic QR Codes; order IDs may be used when invoice numbers are unavailable at payment time; Dynamic QR Codes must reflect only remaining payable amount when part payment/adjustment exists, with invoices showing total, adjustments, and balance.