Implementation of requirement of Dynamic QR Code on B2C invoices deferred to 1st December 2020. Notification 71/2020-Central Tax dated 30.09.2020 issued.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 71/2020–Central Tax
New Delhi, the 30th September, 2020
G.S.R. 602(E).—In exercise of the powers conferred by sixth proviso to rule 46 of the Central Goods and Services Tax Rules, 2017, the Government, on the recommendations of the Council, hereby makes the following amendments in notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 14/2020–Central Tax, dated the 21st March, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 197(E), dated the 21st March, 2020, namely:–
In the said notification,–
(i) in the first paragraph, for the words “a financial year”, the words and figures” any preceding financial year from 2017-18 onwards” shall be substituted;
(ii) in the second paragraph, for the figures, letters and words “1st day of October”, the figures, letters and words “1st day of December” shall be substituted;
[F. No.CBEC-20/06/07/2019-GST]
PRAMOD KUMAR, Director
Note : The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 14/2020-Central Tax, dated the 21st March, 2020, published vide number G.S.R. 197(E), dated the 21st March, 2020.
Respected Sir/Sirs
Thanks for providing more and more opportunities for us. Still the problem is continuing through out
India is facing natural disaster as well as corona virus spreading day by day. Most of the big leaders & persons also affected. every day, and most of the states are facing manpower due to corona spreading day by day. Now companies & factories are running with limited staffs and workers
(30 percent ) functioning alternative days only.. Most of the small & medium business units are not functioning main problem is revenue totally blocked and operation of business is very difficult due to non availability of city rail service closed, 75 to 80 percent of the persons are coming by city rail, this kind of situation will continue for another six months hard task to come normal life, Under the circumstances we request your goodselves to kindly grant extension upto 30-04-2021, (from Oct 2020 to March 2021, for filing of GSTR-3B from July 2017 to Mar 2021 with normal late fee of Rs.500/- per month (CGST Rs.250/- +SGST Rs.250/-). We hope that awaiting for your extension in this regard.
With respects and regards
v krishna
Govt. should extend the date for requirement of IRN and QR code in case of B 2 B invoice also.