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Waiver of Penalty for violation of Dynamic QR code on B2C invoice under 6th Proviso to Rule 46 [Section 128 read with Section 125 of CGST Act]

Notification No. 89/2020 - Central...

Notification No. 28/2021 - Central...

Notification No. 89/2020 - Central Tax dated 29-11-2020 [Section 128 of CGST Act]

Notification No. 89/2020-Central Tax dated 29-11-2020 & superseded by Notification No. 28/2021 - Central Tax dated 30-06-2021

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

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

The Government hereby waives the amount of penalty payable by any registered person u/s 125 for noncompliance of the provisions of notification No.14/2020 – Central Tax dated 21-03-2020

between the period from the 01st day of December, 2020 to the [1][30-06-2021],

subject to the condition that the said person complies with the provisions of the said notification from the [2][1st day of July], 2021.

 

[1] Substituted for words “31st day of March” by Notification No. 06/2021-Central Tax dt. 30-03-2021.

[2] Substituted for words “1st day of April” by Notification No. 06/2021-Central Tax dt. 30-03-2021.

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