Applicability of mandatory Dynamic QR Code for B2C invoices extended to July 1st, 2021

Notification no. 89/2020 – Central Tax, dated the 29th November, 2020 waiving the penalty for not capturing the dynamic QR code for B2C supplies between the period from the 01st day of December, 2020 to the 31st day of March, 2021, subject to the condition that the said person complies with the provisions of the said notification from the 01st day of April, 2021, has now been substitued to 30th June, 2021 (from 31st March, 2021) and 01st July 2021 (from 01st April, 2021) vide Notification No. 06/2021 – Central Tax dated 30th March, 2021.

notfctn-06-central-tax-english-2021_QR c.

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