Dynamic QR Code requirement: B2C invoices comply when QR is present or payment cross references are recorded on the invoice. The Dynamic QR Code requirement applies to B2C tax invoices issued by registered persons exceeding the turnover threshold, excluding specified service suppliers, OIDAR supplies by IGST-registered persons, and exports treated as B2B e-invoices. The QR must include supplier GSTIN, UPI ID, bank account and IFSC, invoice number and date, total value and GST breakup, and be scannable for digital payment. An invoice is compliant if it bears a Dynamic QR Code or records a payment cross-reference (transaction id, date, time, amount, mode); pre-paid supplies comply via payment cross-reference, while post-invoice payments require a QR code.