The government has deferred by three months till July 1 the requirement of printing dynamic QR code on B2C (business-to-consumer) invoices generated by businesses. Quick response code or QR code help users verify the details in the digitally signed e-invoice. In a notification, the Central Board of Indirect Taxes and Customs (CBIC) waived the amount of penalty payable by a registered person for
non-compliance of provisions of dynamic QR code in B2C invoices till June 30, 2021, subject to the condition that businesses comply with the provisions from July 1,
Earlier also in a similar manner CBIC had deferred the requirement of date for implementation of QR code to October 1, 2020, and thereafter further deferred implementation of the requirement of dynamic QR code in B2C invoices to December 1, 2020. Later on, CBIC waived the amount of penalty payable by a registered person for non-compliance of provisions of dynamic QR code in the period till March 31, 2021.