Dynamic QR Code requirement for B2C invoices extended and retrospective applicability broadened to preceding financial years. The notification amends the prior departmental notification to broaden the temporal scope of the Dynamic QR Code requirement for consumer invoices-substituting the limitation of 'a financial year' with applicability to any preceding financial year from 2017 18 onwards-and defers the implementation commencement by substituting the earlier start day with a later one, thereby extending the compliance deadline under the proviso to the applicable GST rule.