CBIC extends the applicability of B2C Dynamic QR code provisions to 30th September 2021.

The Central Board of Indirect Taxes and customs vide its notification dated 30th June 2021 has waived the amount of penalty payable by any registered person for non-compliance to Goods and Service Tax (GST) Invoice QR code provisions between the period from 1 December 2020 to the 30 September 2021.

An invoice issued by a registered person, whose aggregate turnover in a financial year exceeds five hundred crore rupees, 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.