Dynamic QR Code requirement: B2C invoices must include scannable payment QR or recorded payment cross reference to be compliant. The circular explains that the Dynamic QR Code requirement applies to B2C tax invoices issued by registered persons exceeding the prescribed turnover threshold, subject to specified supplier and supply exclusions and export e invoicing treatment; it prescribes QR data elements (GSTIN, UPI ID, bank account/IFSC, invoice number/date, total value, GST breakup) and confirms that an invoice is deemed compliant where payment cross references (transaction id, date, time, amount, payment mode) or cash payment details are recorded on the invoice, while suppliers must provide a Dynamic QR Code on invoices when payment occurs after issuance.