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E-invoicing and B2C Transactions – QR Code | E-invoicing and QR code QR Code for B2C Invoices has become important in the current scenario when the e-invoicing system is implemented for taxpayers with turnover over INR 500 cr. from October 1, 2020. As per GST Notification 14/2020-Central Tax date. 23-03-2020, the government has made it mandatory for notified taxpayers (turnover over Rs. 500 Cr.) to display QR codes even on their B2C invoices. And as per GST Notification 71/2020-Central Tax dated 30-09-2020, the requirement of Dynamic QR Code on B2C invoices was deferred to 1st December 2020.