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Implementation Date of QR Code

This query is : Resolved

Prem Chandra Thakur (Querist)
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01 December 2020 Dear Expert,

QR code is mandatory for B2C supply w.e.f 01-12-2020 whose turnover is more than 500 crores .On 29-11-2020 CBIC waives penalty on QR code till 31-03-2021.
My question is whether we will have to generate QR code against B2C supply or not w.e.f 01-12-2020.
Thanks & Regards,
Prem Chandra Thakur

Lekhraj sood

Lekhraj sood (Expert)
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01 December 2020 Yes, you will have to apply QR code from 1st December 2020. This notification waives penalty for not following this requirement till 31st March,2021. So in a way there is requirement but no penal action if not followed.

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