Dynamic QR Code compliance for B2C invoices clarified for invoice content, exclusions, and deemed payment-based compliance rules. Clarification is issued on the applicability of Dynamic QR Code requirements for B2C invoices under the Assam GST framework and on the manner of compliance with the notification requiring such code for taxpayers above the prescribed turnover threshold. The clarification states that the requirement applies to tax invoices issued by registered persons to unregistered persons, subject to specified exclusions for certain services, OIDAR supplies, and export supplies where e-invoicing applies instead. It also sets out the required QR code particulars and recognises deemed compliance where payment references are cross-linked on the invoice.