Implementation of requirement of Dynamic QR Code on B2C invoices deferred to 1st December 2020

Last updated: 01 October 2020

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The Ministry of Finance has announced a deferral for the mandatory implementation of dynamic QR codes on Business-to-Consumer (B2C) invoices. This requirement, originally set for October 1st, 2020, will now come into effect from December 1st, 2020. This amendment modifies the previous notification regarding GST rules and provides businesses with additional time to comply.

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)

Notification No. 71/2020–Central 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, the Government, on the recommendations of the Council, hereby makes the following amendments in notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 14/2020–Central Tax, dated the 21^st March, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 197(E), dated the 21^st March, 2020, namely:–

In the said notification,–

(i) in the first paragraph, for the words “a financial year”, the words and figures” any preceding financial year from 2017-18 onwards” shall be substituted;

(ii) in the second paragraph, for the figures, letters and words “1^st day of October”, the figures, letters and words “1^st day of December” shall be substituted;

[F. No.CBEC-20/06/07/2019-GST]

PRAMOD KUMAR, Director

Note : The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 14/2020-Central Tax, dated the 21^st March, 2020, published vide number G.S.R. 197(E), dated the 21^st March, 2020.

FAQ :

The requirement for dynamic QR codes on B2C invoices has been deferred to the 1st day of December 2020.

Notification No. 71/2020–Central Tax amends the principal notification No. 14/2020–Central Tax, dated the 21st March, 2020.

The amendment changes the date for the dynamic QR code requirement from the 1st day of October to the 1st day of December. It also modifies the wording regarding the financial year for which the requirement applies.

This notification was issued by the Ministry of Finance (Department of Revenue) through the Central Board of Indirect Taxes and Customs (CBIC).