Ever since the introduction of mandatory e-invoicing in India, B2C transactions have been excluded from the scope of mandatory e-invoicing. For these transactions specifically, there is a separate requirement: taxpayers with an annual threshold of 500 Cr. rupees or more must include a self-generated dynamic QR code on B2C invoices. Even though this requirement was introduced more than a year ago, the penalty arising out of non-compliance with this requirement has been deferred multiple times due to lack of clarity around the content of the QR code and due to lack of readiness of taxpayers. Once more, the penalty for non-compliance with this requirement has been waived from 30 June 2021 to 30 September 2021, giving taxpayers more time to implement the QR code requirement. As a result, penalties for non-compliance with the QR code requirement for B2C invoices will be applicable from 1 October 2021.