Seeks to amend notification no. FTX.56/2017/Pt-II/546 dtd. 22/05/2020 to extend the date of implementation of the Dynamic QR Code for B2C invoices till 01.12.2020 - FTX.56/2017/Pt-IV/52 - Assam SGST
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Dynamic QR Code compliance for B2C invoices extended by amending the implementation date and turnover reference under Assam GST rules. Amends the Assam Goods and Services Tax notification on Dynamic QR Code requirements for B2C invoices by replacing 'a financial year' with 'any preceding financial year from 2017-18 onwards' and substituting 1 October with 1 December as the implementation date. The amendment extends the time for compliance with the QR code requirement and is stated to operate retrospectively from 30 September 2020.
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 compliance for B2C invoices extended by amending the implementation date and turnover reference under Assam GST rules.
Amends the Assam Goods and Services Tax notification on Dynamic QR Code requirements for B2C invoices by replacing "a financial year" with "any preceding financial year from 2017-18 onwards" and substituting 1 October with 1 December as the implementation date. The amendment extends the time for compliance with the QR code requirement and is stated to operate retrospectively from 30 September 2020.
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