GST

Waiver of penalty for non compliance of capturing dynamic QR code in GST Invoice

Waiver of penalty payable for non compliance of the provisions of capturing dynamic QR code in GST Invoice

 
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
 
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

Notification No. 89/2020–Central Tax

New Delhi, the 29th November, 2020
 
G.S.R……(E). -In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Government, on the recommendations of the Council, hereby waives the amount of penalty payable by any registered person under section 125 of the said Act for non-compliance of the provisions of notification No. 14/2020 –Central Tax, dated the 21st March, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 197(E), dated the 21st March, 2020, between the period fromthe01stday of December, 2020to the 31stday of March, 2021, subject to the condition that the said person complies with the provisions of the said notification from the 01st day of April, 2021.
 
[F. No-CBEC-20/16/38/2020-GST]
 
(Pramod Kumar)
Director, Government of India
Share
Leave a Comment

Recent Posts

  • Income Tax

Taxes on sales comprising in turnover to be excluded for estimating net profit

Amount of taxes on sales comprising in turnover to be excluded while computing gross receipts for estimating net profit -…

23 hours ago
  • Income Tax

Capital contribution deposited in assessee’s bank not partnership firm – Addition 69A upheld

Addition u/s 69A confirmed as alleged capital contribution by partners was deposited in bank account of assessee not in account…

1 day ago
  • GST

Bail granted to a CA accused in a GST evasion of more than 40 crores

Allahabad High Court grants bail to Chartered Accountant accused in a GST evasion to the tune of more than 40…

1 day ago
  • Income Tax

Every provision invoked casts a different onus, quoting wrong section prejudice the assessee

Every provision invoked casts a different sort of onus on the assessee – ITAT deleted addition u/s 69 towards bogus…

2 days ago
  • Insurance

Liability under MV Act can’t be decided on the grounds of sympathy alone – Supreme Court

Liability under the Motor Vehicles Act can’t be decided on the grounds of sympathy alone but must be established by…

2 days ago
  • ICAI

ICAI notifies dates of CA Foundation, Intermediate & Final Exams May 2026

ICAI notifies Dates of CA Foundation, Intermediate and Final Exams May 2026 The Institute of Chartered Accountants of India has…

2 days ago