Dynamic QR code requirement: B2C invoices by large registered taxpayers must include dynamic QR codes, digital-display cross references accepted. An obligation requires Dynamic QR codes on B2C invoices issued by registered persons exceeding the prescribed aggregate turnover threshold, subject to exclusions in specified sub rules and separate treatment for certain integrated tax registrants. A Dynamic QR code provided via digital display with a cross reference to payment shall be treated as a Quick Response code for compliance purposes; the notification supersedes an earlier notification and fixes a later commencement date for the requirement.