Dynamic QR Code requirement clarified: scope, UPI usage, authorised collectors, foreign recipient exception, order ID and part payment rules. Clarifies that the Dynamic QR Code is required on B2C invoices issued to recipients with a UIN; a UPI ID alone suffices in the QR payload without bank/IFSC; an authorised collector's UPI ID may be used; invoices to recipients outside India (with place of supply in India and payment in foreign currency via approved modes) may omit the Dynamic QR Code; order IDs may substitute for invoice numbers on over the counter sales if uniquely linked to the invoice; and the QR should reflect only the remaining payable amount where part payment has been received.