Notification No. 71/2020
Date: September 30, 2020
Subject: Extension of implementation date for Dynamic QR Code on B2C invoices
Description:
Amends Notification No. 14/2020–Central Tax relating to Dynamic QR Code on B2C invoices. Substitutes the implementation date from 01 October 2020 to 01 December 2020. Expands turnover reference to any preceding financial year from 2017-18 onwards.
Effective Date: 01.12.2020
Previous Notification: Notification No. 14/2020 – Central Tax dated 21.03.2020
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