# Dynamic QR Code on B2C Invoices
## Two Types of QR Codes
| Type | What it contains |
|---|---|
| Static QR | Person-based — only contains supplier details (UPI ID etc.). Same for every transaction. |
| Dynamic QR | Transaction-specific — contains payment details unique to that invoice (amount, invoice no., etc.) |
A digital display of the dynamic QR to the customer (e.g., on a screen at billing) is also treated as 'having a QR'. The provision was introduced to encourage digital payments.
## When is Dynamic QR Mandatory?
Both conditions must be satisfied:
1. Supplier is a notified person = a registered person whose aggregate turnover exceeds ₹ 500 crores in any preceding FY from 2017-18 onwards, AND
2. The supply is a B2C supply (recipient is unregistered).
> Trap: Supply to a UIN holder (e.g., UN bodies, embassies) is treated as B2C for this purpose — dynamic QR is required.
## Persons Specifically Exempted from Dynamic QR
Even if turnover > ₹ 500 cr, dynamic QR is not required for:
- Insurer / Banking company / FI / NBFC
- GTA for transport of goods by road
- Supplier of passenger transportation service
- Supplier of services by way of admission to cinematograph films in multiplex cinemas
- Supplier of OIDAR services
- Exports (treated as B2B, not B2C)
## Quick Compare: E-Invoice vs Dynamic QR
| Feature | E-Invoice | Dynamic QR |
|---|---|---|
| Turnover threshold | > ₹ 5 cr | > ₹ 500 cr |
| Type of supply | B2B / Exports | B2C |
| Exempt categories | SEZ unit, Insurer, Banks, GTA, passenger transport, multiplex | Insurer, Banks, GTA, passenger transport, multiplex, OIDAR, Exports |