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GST Update - B2C QR code extended by 3 months
GST Update - B2C QR code extended by 3 months

March 31, 2021

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Central Board of Indirect Taxes and Customs (CBIC) issued Notification no. 06/2021- Central Tax dated March 30, 2021 extending the applicability of Dynamic QR Code on B2C invoices from April 1, 2021 to July 1, 2021.

Accordingly, no penalty is applicable under Section 125 of Central Goods & Services Tax Act, 2017 during the period December 1, 2020 to June 30, 2021.

As you are aware, NASSCOM has been pursuing this issue with the GST Policy Wing to consider extension of Dynamic QR Code and made a representation  on March 11, 2021. Our representation can be accessed from the link provided here This move will provide a huge relief to the industry.

We hope you will find the update useful.

 


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