Penalty waiver - QR code in B2C invoice

Taxpayers with aggregate turnover more than 500 crores in any preceding financial year from 2017-18 onwards are required to issue B2C invoice with Dynamic Quick Response (QR) code.

The CBIC has waived penalty for non compliance with this requirement for the period from the 1st day of December, 2020 to the 30th day of September, 2021.