Dynamic QR Code implementation deferred; state notifies extension of B2C invoice compliance deadline under GST rule. The notification amends a prior finance department notification under the rule proviso to (1) replace the expression 'a financial year' with 'any preceding financial year from 2017-18 onwards' to extend retrospective scope, and (2) substitute the earlier commencement date for mandatory Dynamic QR Code use on B2C invoices with a later date, thereby deferring the implementation deadline.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Dynamic QR Code implementation deferred; state notifies extension of B2C invoice compliance deadline under GST rule.
The notification amends a prior finance department notification under the rule proviso to (1) replace the expression "a financial year" with "any preceding financial year from 2017-18 onwards" to extend retrospective scope, and (2) substitute the earlier commencement date for mandatory Dynamic QR Code use on B2C invoices with a later date, thereby deferring the implementation deadline.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
