Dynamic QR Code implementation deadline extended, deferring mandatory B2C invoice QR requirement to a later compliance date. Amends Notification No. 442-F.T. to substitute 'a financial year' with 'any preceding financial year from 2017-18 onwards' and to defer the prescribed implementation date for the Dynamic QR Code on B2C invoices to a later specified date; the amendment is deemed to have come into force on 30th September, 2020.