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 has now 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 is subject to the condition that the taxpayer complies with the provisions of the Notification no. 14/2020-CT from 1 April 2021 onwards. We are glad that our recommendations are considered by the GOI. Please access the notification here. For further details please reach us here.