In exercise of the powers conferred by section 128 of the CGST Act, 2017,

and in supersession of Notification No. 89/2020-Central Tax dated 29-11-2020

except as respects things done or omitted to be done before such supersession,

Waiver of Penalty for non-compliance of issue QR Code on Invoices to URP for Dec-20 to Sep-21

Government hereby waives the amount of penalty payable by any registered person u/s 125 for non-compliance of the provisions of notification No.14/2020 – Central Tax dated 21-03-2020, between the period from the 1^st day of December, 2020 to the 30th day of September, 2021.