Subject
Clarification in respect of applicability of Dynamic QR Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020
Content
Notification No. 14/2020-Central Tax, dated 21st March 2020 had been issued which requires Dynamic QR Code on B2C invoice issued by taxpayers having aggregate turnover more than 500 crore rupees, w.e.f. 01.12.2020. Further, vide Notification No. 89/2020-Central Tax, dated 29th November 2020 , penalty has been waived for non-compliance of the provisions of Notification No.14/2020 – Central Ta…