The Central Board of Indirect Taxes and Customs (CBIC) has extended the waiver of penalties for businesses that have not complied with dynamic QR code requirements for Business-to-Consumer (B2C) transactions. This extension means businesses now have until June 30, 2021, to meet these requirements without facing penalties. The original deadline was March 31, 2021.
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3,
SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
Notification No. 06/2021 Central Tax
New Delhi, the 30th March, 2021
G.S.R(E):- In exer
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FAQ :
The CBIC has extended the waiver of penalties for non-compliance with dynamic QR code requirements for B2C transactions.
The new deadline for compliance with dynamic QR code requirements is June 30, 2021.
The previous deadline for compliance was March 31, 2021.
This extension specifically applies to Business-to-Consumer (B2C) transactions.
The notification amends a previous one to extend the period during which penalties are waived for non-compliance with dynamic QR code requirements.