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of <h1>Assam GST Rules: Dynamic QR Code Mandatory on B2C Invoices for Turnover Above INR 500 Crore Effective Oct 2020.</h1> The Government of Assam, through its Finance (Taxation) Department, has issued a notification under the Assam Goods and Services Tax Rules, 2017. It mandates that registered persons with an annual turnover exceeding INR 500 crore must include a Dynamic QR code on B2C invoices. This requirement excludes certain categories under rule 54 and Section 14 of the Integrated GST Act, 2017. If the QR code is provided digitally, the invoice will be considered compliant. This notification supersedes a previous one dated March 17, 2020, and will be effective from October 1, 2020.
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