Dynamic QR Code for B2C Supplies deferred till December 01, 2020

The CBIC vide Notification No. 14/2020 dated March 21, 2020 notified the class of registered person required to have Dynamic Quick Response (QR) Code. Relevant extract is reproduced below: “an invoice issued by a registered person, whose aggregate turnover in a financial year exceeds five hundred crore rupees, other than those referred to in sub-rules (2), (3), (4) and (4A) of rule 54 of said rules, and registered person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017, to an unregistered person (hereinafter referred to as B2C invoice), shall have Dynamic Quick Response (QR) code: Provided that where such registered person makes a Dynamic Quick Response (QR) code available to the recipient through a digital display, such B2C invoice issued by such registered person containing cross-reference of the payment using a Dynamic Quick Response (QR) code, shall be deemed to be having Quick Response (QR) code. 2. This notification shall come into force from the 1st day of October, 2020.” Notification: The CBIC vide Notification No. 71/2020 dated September 30, 2020 amended Notification No. 14/2020 dated March 21, 2020 to consider aggregate turnover of any preceding FY from 2017-18 onwards and deferred its implementation till November 30, 2020. Relevant extract is reproduced below: “..an invoice issued by a registered person, whose aggregate turnover in any preceding financial year from 2017-18 onwards exceeds five hundred crore rupees, other than those referred to in sub-rules (2), (3), (4) and (4A) of rule 54 of said rules, and registered person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017, to an unregistered person (hereinafter referred to as B2C invoice), shall have Dynamic Quick Response (QR) code: Provided that where such registered person makes a Dynamic Quick Response (QR) code available to the recipient through a digital display, such B2C invoice issued by such registered person containing cross-reference of the payment using a Dynamic Quick Response (QR) code, shall be deemed to be having Quick Response (QR) code. 2. This notification shall come into force from the 1st day of December, 2020.” The Notification can be accessed at: https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-71-central-tax-english-2020.pdf