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    <title>Dynamic Q R Code for B2C Supplies</title>
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    <description>Obligation to include a Dynamic QR Code on B2C invoices is tied to the notified e invoicing cohort and carries a conditional penalty waiver if the taxpayer begins issuing dynamic QR codes from the implementation date. Compliance can be met by embedding a dynamic QR on the invoice or, when the QR is digitally displayed, by providing cross references to payment transaction details for card/UPI (transaction ID, date, time, amount, mode) or date and amount for cash payments, as clarified in the referenced notifications and circular.</description>
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