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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Jharkhand mandates QR codes on B2C invoices for businesses with over Rs. 500 crore turnover, effective April 1, 2020.</h1> The Jharkhand State Government, under Notification No. 72/2019, mandates that registered persons with an annual turnover exceeding five hundred crore rupees must include a Quick Response (QR) code on invoices issued to unregistered persons (B2C invoices). If a Dynamic QR code is provided digitally, the invoice will be considered compliant. This requirement is effective from April 1, 2020, as per the Jharkhand Goods and Services Tax Rules, 2017.

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