Central board of Indirect Taxes and Customs has issued clarification w.r.t. applicability of Dynamic Quick Response code on B2C. You would recall our consistent efforts to request CBIC for these FAQs are we are glad these have been released now. Please refer to the clarifications here . We understand the implementation challenges from July 1 2021 given that the clarifications have just been issued and accordingly, we have requested CBIC to consider deferring the date of implementation for a few more months.
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