Dynamic QR code requirement applies to high-turnover registered persons for B2C invoices; digital display cross-reference permitted. Invoices issued to unregistered persons by registered persons above the prescribed aggregate turnover threshold must carry a Dynamic Quick Response (QR) code, subject to exclusions in the relevant rule provisions and the Integrated GST provisions; a Dynamic QR code provided via digital display with a payment cross-reference is deemed equivalent. The notification supersedes the earlier notification and specifies its commencement date.