Notification / Circular No. & Date of Issue |
Subject |
Circular No.156/12/2021 Dt. 21-06-2021 | Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020 |
Seeks to exempt certain class of registered persons capturing dynamic QR code and the date for implementation of QR Code to be extended to 01.10.2020 | |
Seeks to notify the class of registered person required to issue invoice having QR Code. |