Dynamic QR Code implementation extension delays the mandatory start for B2C invoices, amending the prior timeline. The notification amends an earlier departmental notification to broaden the temporal scope of the Dynamic QR Code requirement on B2C invoices by substituting 'a financial year' with 'any preceding financial year from 2017-18 onwards' and defers the implementation by replacing the earlier effective calendar date with a later one. The amendment is declared to be deemed in force from the day before the new substituted effective date.
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Dynamic QR Code implementation extension delays the mandatory start for B2C invoices, amending the prior timeline.
The notification amends an earlier departmental notification to broaden the temporal scope of the Dynamic QR Code requirement on B2C invoices by substituting "a financial year" with "any preceding financial year from 2017-18 onwards" and defers the implementation by replacing the earlier effective calendar date with a later one. The amendment is declared to be deemed in force from the day before the new substituted effective date.
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