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of <h1>Punjab Implements QR Code Mandate on B2C Invoices for Businesses with Over Rs. 500 Crore Turnover Effective October 2020.</h1> The Government of Punjab, through the Department of Excise and Taxation, issued a notification superseding a previous one dated August 25, 2020. Effective from October 1, 2020, this notification mandates that registered persons with an annual turnover exceeding 500 crore rupees must include a Dynamic Quick Response (QR) code on invoices issued to unregistered persons (B2C invoices), except for certain cases specified in the rules. If the QR code is provided digitally to the recipient, the invoice will be considered compliant. This change aligns with the recommendations of the Council and relevant provisions of the Punjab Goods and Services Tax Rules, 2017.
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