Extension of date of applicability of Dynamic QR code | CBIC


CBIC via Notification No 28/2021 dated 30th June 2021 has extended the date of applicability of B2C dynamic QR code provisions to 30th September 2021 instead of applicable from 1st July 2021 i e. No penalty will be payable by any registered person who fails to comply with provisions of Sec. 125 of CGST Act, 2017.

Earlier, CBIC has issued clarification on applicability of Dynamic QR code via Circular No. 156/12/2021 - GST dated 21st June 2021.


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