TaxTMI 
TaxTMI 
Dear Sir,
Please clarify Notification No.72/2019 Central tax dated 13-12-2019 made it mandatory to those turnover exceeded above 500 crore shall issue invoice bearing dynamic QR code supplies made to B2C. Now is it also applicable above 5crore.
Dynamic QR code B2C supplies
03 Aug 2023 
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Dynamic QR code requirement for B2C invoices applies to high-turnover registered taxpayers, with specified exemptions and penalty waiver.
Dynamic QR code obligation requires specified registered persons with aggregate turnover above the prescribed threshold to issue B2C invoices containing a Dynamic Quick Response (QR) code from 1 October 2020; notifications superseded earlier rules. The requirement is distinct from the e invoice mandate for B2B supplies, and guidance and circulars list categories exempted from QR generation. Failure to comply attracted penalty under the GST law, subject to an administrative waiver for a specified past period. (AI Summary)
Dynamic QR code obligation requires specified registered persons with aggregate turnover above the prescribed threshold to issue B2C invoices containing a Dynamic Quick Response (QR) code from 1 October 2020; notifications superseded earlier rules. The requirement is distinct from the e invoice mandate for B2B supplies, and guidance and circulars list categories exempted from QR generation. Failure to comply attracted penalty under the GST law, subject to an administrative waiver for a specified past period. (AI Summary)