The dynamic QR code in case of B2C supplies was proposed to be implemented from December 1, 2020. On the basis of feedback received from our members forum organised several consultations and submitted detailed concerns and ambiguities. The CBIC had in December 2020 waived the amount of penalty leviable under section 125 of Central Goods and Services Tax Act, 2017, for not providing dynamic QR code on B2C invoices during the period December 2020 to March 2021. However, such waiver was subject to the condition that the taxpayer complies with the provisions of the Notification no. 14/2020-CT from 1 April 2021 onwards. Further to our continued engagement, CBIC has now issued clarifications in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of Notification No. 14/2020- C.T. dated March 21, 2020. Please refer to clarifications here.We do plan to go back to the Government of India with our detailed feedback.