Dynamic QR Code compliance for B2C invoices is extended, with Assam State GST implementation pushed to December. Amends the Assam State GST notification on Dynamic QR Code requirements for B2C invoices by extending the implementation date from 1 October to 1 December 2020. It also replaces the reference to 'a financial year' with 'any preceding financial year from 2017-18 onwards' in the earlier notification. The amendment is issued under the Assam Goods and Services Tax Rules, 2017 and is deemed effective from 30 September 2020.