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of <h1>West Bengal Extends Dynamic QR Code Requirement on B2C Invoices to December 1, 2020, Under GST Rules.</h1> The Government of West Bengal has issued an amendment to notification 442-F.T. dated April 3, 2020, extending the implementation date for the Dynamic QR Code on B2C invoices to December 1, 2020. This amendment, enacted under the West Bengal Goods and Services Tax Rules, 2017, modifies the original notification by substituting the words 'a financial year' with 'any preceding financial year from 2017-18 onwards' and changing the implementation date from October 1 to December 1. The notification is effective from September 30, 2020, as per the order of the Governor.
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