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

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