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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.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 71/2020 – Central Tax

New Delhi, the 30th September, 2020

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
21st March, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R. 197(E), dated the 21st March, 2020, namely:–
In the said notification,–
(i) 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;
(ii) in the second paragraph, for the figures, letters and words ―1st day of October‖, the
figures, letters and words ―1st day of December‖ shall be substituted

[F. No. CBEC 20/06/07/2019-GST]
(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 21st March,
2020, published vide number G.S.R. 197(E), dated the 21st March, 2020.


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