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of <h1>Assam GST Rules: Businesses with over Rs. 500 crore turnover must use QR codes on B2C invoices from April 2020.</h1> The Government of Assam, under the Assam Goods and Services Tax Rules, 2017, mandates that registered persons with an annual turnover exceeding five hundred crore rupees must issue invoices with a Quick Response (QR) code for transactions with 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 notification issued by the Finance Department, with approval from the Governor of Assam.
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