QR code is mandatory for B2C supply w.e.f 01-12-2020 whose turnover is more than 500 crores .On 29-11-2020 CBIC waives penalty on QR code till 31-03-2021. My question is whether we will have to generate QR code against B2C supply or not w.e.f 01-12-2020. Thanks & Regards, Prem Chandra Thakur
01 December 2020
Yes, you will have to apply QR code from 1st December 2020. This notification waives penalty for not following this requirement till 31st March,2021. So in a way there is requirement but no penal action if not followed.
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