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Implementation of requirement of Dynamic QR Code on B2C invoices deferred to 1st December 2020. Notification 71/2020-Central Tax dated 30.09.2020 issued. Official Notification is as follows - MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notification No. 71/2020Central Tax New Delhi, the 30th September, 2020 G.S.R. 602(E).In exercise of the powers conferred by sixth proviso to rule 46 of the Central Goods and Services Tax Rules, 2017,
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FAQ :
The implementation of the dynamic QR code requirement on B2C invoices has been deferred to 1st December 2020.
This deferral was announced via Notification 71/2020-Central Tax, dated 30th September 2020.
The figures, letters, and words "1st day of October" have been substituted with "1st day of December" in the relevant paragraph.
The amendment is made in exercise of the powers conferred by the sixth proviso to rule 46 of the Central Goods and Services Tax Rules, 2017.
The principal notification, No. 14/2020-Central Tax, was issued on 21st March 2020.
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