Dynamic QR Code compliance on B2C invoices clarified for UPI details, foreign-recipient services, and linked order references. Clarification was issued on the applicability of Dynamic QR Code on B2C invoices under the Assam GST framework and on compliance with the notification mandating such code. It states that invoices issued to persons holding a Unique Identity Number are to be treated as B2C supplies for this purpose; separate bank account and IFSC details are not required where the UPI ID is linked to the payee's account; an authorised collector's UPI ID may be used; invoices in specified foreign-recipient service cases may be issued without Dynamic QR Code; and linked order ID or only the balance payable may be shown in appropriate cases.