It may be recalled that implementation of dynamic QR code was mandatory for B2C transactions in respect of companies with over INR 500 crores (approx. 58 million EUR) turnover with effect from 1 December 2020.
The Indian Government had already previously announced a grace period ending on 31 March 2021. This grace period has now been extended by Notification No. 06/2021, which effectively waives fees for non-compliance with the application of QR codes on B2C invoices.