Notification No. 71/2020 – Central Tax: Seeks to amend notification 14/2020- Central Tax to extend the date of implementation of the Dynamic QR Code for B2C invoices till 01.12.2020.

Important Keyword: F. No. CBEC 20/06/07/2019-GST, Notification No. 71/2020 – Central Tax, Rule 46 CGST 2017, Notification No. 14/2020-Central Tax.

[F. No. CBEC 20/06/07/2019-GST]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

New Delhi, the 30^th September, 2020

Notification No. 71/2020 – Central Tax

GST: [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

G.S.R (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 21^st 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 21^st March, 2020, namely:–

In the said notification,–

• 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;

• in the second paragraph, for the figures, letters and words ―1^st day of October‖, the figures, letters and words ―1^st day of December‖ shall be substituted.

(Pramod Kumar)
Director,
Government of India

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 21^st March, 2020, published vide number G.S.R. 197(E), dated the 21^st March, 2020.

Read More: Corrigendum to Notification No. 72/2020 – Central Tax

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Download Pdf: https://taxinformation.cbic.gov.in/