Dynamic QR Code requirement clarifies permissible UPI identifiers, authorized collectors, order ID use, and foreign recipient exemption. An invoice issued to a person with a UIN is treated as a B2C supply and must include the Dynamic QR Code. UPI identifiers suffice without separate bank/IFSC details; an authorized collector's UPI ID may be used. Invoices to recipients outside India for services with place of supply in India paid in foreign currency need not carry a Dynamic QR Code. Where invoice numbers are unavailable at payment time, a unique order ID linked to the invoice may be encoded. The QR should reflect only the remaining payable amount when part payment exists, and the invoice must record total value and adjustments.