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    <title>Seeks to extend the date of implementation of Dynamic QR Code for B2C invoices till 01.12.2020</title>
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    <description>The notification amends a prior finance department notification under the rule proviso to (1) replace the expression &quot;a financial year&quot; with &quot;any preceding financial year from 2017-18 onwards&quot; 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.</description>
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      <description>The notification amends a prior finance department notification under the rule proviso to (1) replace the expression &quot;a financial year&quot; with &quot;any preceding financial year from 2017-18 onwards&quot; 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.</description>
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