Circular regarding Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 142020- Central Tax dated 21st March, 2020 (Circular dated – 21.06.2021 ) – CBIC
View PdfCircular regarding Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 142020- Central Tax dated 21st March, 2020 (Circular dated – 21.06.2021 ) – CBIC
- Various references have been received from trade and industry seeking clarification on applicability of Dynamic Quick Response (QR) Code on B2C (Registered person to Customer) invoices and compliance of notification 14/2020-Central Tax, dated 21st March, 2020 as amended. The issues have been examined and in order to ensure uniformity in the implementation of the provisions of the law across the field formations, the Board, in exercise of its powers conferred under section 168(1) of the CGST Act, 2017, hereby clarifies the issues in attached notification.
