Dynamic QR code requirement for high-turnover B2C invoices; digital display cross-reference treated as QR code compliance. The notification requires that B2C invoices issued by registered persons with aggregate turnover exceeding five hundred crore rupees include a Dynamic Quick Response (QR) code, except as excluded by specified sub rules and persons registered under the Integrated GST Act; provision of the dynamic QR via digital display with a cross reference to payment will be treated as containing a QR code, and the notification supersedes the earlier state notification with an effective date of 1 October 2020.