Dynamic QR Code requirement for B2C invoices clarified with data, deemed compliance, and exceptions. Clarifies that the Dynamic QR Code requirement under Notification No.14/2020 State Tax applies to B2C tax invoices issued by registered persons exceeding the aggregate turnover threshold, excludes certain supplier categories and OIDAR and export supplies treated as B2B for e invoicing, prescribes specific data elements to be contained in the QR Code (GSTIN, UPI ID, bank account/IFSC, invoice number/date, total value and GST breakup) and provides that an invoice is deemed compliant if it displays the QR Code or records a payment cross reference (transaction id/date/time/amount/mode), with special rules for electronic payment interfaces, pre paid supplies and supplies via e commerce operators.