Dynamic QR Code requirement on B2C invoices ensures digital payment data capture and compliance for high-turnover suppliers. Notification No. S.O. 111 mandates a Dynamic QR Code on B2C tax invoices issued to unregistered persons by suppliers whose aggregate turnover exceeds 500 crore rupees in any financial year from 2017-18 onwards, excluding specified service providers and OIDAR exports treated as B2B. The Dynamic QR Code must include supplier GSTIN, supplier UPI ID, payee bank account and IFSC, invoice number and date, total invoice value and GST breakup, and be scannable for digital payment. An invoice is deemed compliant if it carries the Dynamic QR Code or, where payment occurred by other means, the invoice records a cross-reference of the payment; for payments made after invoice issuance the supplier must provide the Dynamic QR Code.