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India Delays B2C Requirements from 1 October Go-Live

The most surprising news was announced just moments ago on Twitter by CBIC. In a last minute move to accommodate the concerns, deferral of the B2C-specific requirements of the CTC reform have been announced, namely the obligation to include a QR code on B2C invoices as of 1 October. This requirement will instead apply two months later, on 1 December, as outlined in yet another legal instrument: Notification 71/2020 of 30 September 2020. This eleventh hour update is surprising in that the vast wave of complaints raised by industry have been related to the B2B obligations, which instead appear to be going live as scheduled at the time of writing.

Source: SOVOS

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