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<h1>Businesses with turnover over 500 crore must use QR codes for B2C invoices per rules 46 & 49 CGST Rules 2017.</h1> The applicability of Quick Response (QR) Codes under GST is governed by the sixth proviso of rule 46 and the fourth proviso of rule 49 of the CGST Rules, 2017. Businesses with an annual turnover exceeding 500 crore must generate QR codes for B2C invoices, effective from April 1, 2020. Non-compliance can result in penalties up to 25,000, although penalties were waived for non-compliance from December 1, 2020, to September 30, 2021. Notifications 72/2019 and 14/2020 outline these requirements, with clarifications provided via Circulars 146/02/2021 and 156/12/2021.