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The Central Board of Indirect Taxes and Customs amends notification No. 14/2020-Central Tax to extend the implementation date for the Dynamic QR Code on business-to-consumer invoices. Registered persons must apply the requirement based on any preceding financial year from 2017-18 onwards. The implementation date changes to the first day of December 2020.
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[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs
Notification No. 71/2020 – Central Tax
New Delhi, the 30th September, 2020
G.S.R.....(E).—In exercise of the powers conferred by sixth proviso to rule 46 of the Central Goods and Services Tax Rules, 2017, the Government, on the recommendations of the Council, hereby makes the following amendments in notification of the Government of India in the Ministry of Finance (Department of Revenue), No.14/2020 – Central Tax, dated the 21st March, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i), vide number G.S.R. 197(E), dated the 21st March, 2020, namely:–
In the said notification,–
(i) in the first paragraph, for the words "a financial year", the words and figures "any preceding financial year from 2017-18 onwards" shall be substituted;
(ii) in the second paragraph, for the figures, letters and words "1st day of October", the figures, letters and words "1st day of December" shall be substituted.
[F. No. CBEC 20/06/07/2019-GST]
(Pramod Kumar) Director, Government of India
Note: The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 14/2020-Central Tax, dated the 21st March, 2020, published vide number G.S.R. 197(E), dated the 21st March, 2020.
