Ans: An unregistered person can generate an e-invoice if he or she is a consumer, as this is a business-to-consumer transaction. An ITC will not be claimed by the customer or an unregistered individual. Currently, there is no requirement for B2C transactions to be processed electronically. However, dynamic QR codes must be generated for B2C transactions. For taxpayers with a turnover exceeding Rs. 500 crores since December 1, 2020, this is a mandatory requirement.