Dynamic QR Code on B2C invoices required for eligible suppliers; payment cross references and electronic modes deemed compliant. The circular clarifies that the Dynamic QR Code requirement applies to B2C tax invoices issued by registered suppliers exceeding the aggregate turnover threshold in any financial year from 2017 18, excluding specified service categories, OIDAR supplies by IGST registered persons, and supplies treated as exports subject to e invoicing. It prescribes QR content (GSTIN, UPI ID, bank account/IFSC, invoice number/date, total value, GST breakup) and confirms that an invoice is deemed compliant where the dynamic QR is displayed or where the supplier records a payment cross reference on the invoice; electronic payment modes capturing transaction details are similarly acceptable, while post invoice payments require the QR code to be provided.