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of <h1>Delhi Mandates QR Codes on B2C Invoices for Businesses with Turnover Above Rs. 500 Crore, Effective October 2020.</h1> Notification No. 14/2020-STATE TAX, issued by the Finance Department of Delhi on November 4, 2020, supersedes the previous notification No. 72/2019-State Tax. It mandates that registered persons with an annual turnover exceeding 500 crore rupees must include a Dynamic Quick Response (QR) code on B2C invoices, except for those covered under specific sub-rules of rule 54 of the Delhi Goods and Services Tax Rules, 2017, and certain provisions of the Integrated Goods and Services Tax Act, 2017. This requirement is effective from October 1, 2020.
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