QR code requirement: high-turnover registered persons must issue QR-coded B2C invoices or provide a Dynamic QR alternative. Registered persons exceeding a high aggregate turnover threshold must issue B2C invoices that carry a Quick Response (QR) code; alternatively, invoices that cross-reference payment via a Dynamic QR code made available through a digital display are deemed to have a QR code. The requirement is notified under the sixth proviso to rule 46 of the CGST Rules and specifies an operative commencement date, with the original notification later superseded by a subsequent notification.