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

State Bank of India elects four Directors in its Central Board

State Bank of India in its General Meeting of the Shareholders elected four Directors to the Central Board. The meeting…

16 hours ago

Income Tax

Declaration of additional income by increasing the WIP was not proper – ITAT

Voluntary declaration of additional income by increasing WIP was not proper, as assessee will take the additional benefit in the…

2 days ago

Income Tax

Cash payment for purchase of land or property not violation of 269SS or 269T

Cash payment for purchase of land or property cannot be treated as violation of provisions of section 269SS or 269T…

3 days ago

Income Tax

Excel Utility for ITR-1 and ITR-4 available for e-filing for AY 2026-27

Income Tax Department has released excel Utility for e-filing ITR-1 and ITR-4 for AY 2026-27 Excel utilities of ITR-1 and…

4 days ago

Insurance

Mediclaim amount not deductible from MACT award under medical expenses – SC

Amount of money received as Mediclaim not deductible from an award passed by MACT under the head of medical expenses.…

5 days ago

Income Tax

ITAT jurisdiction is decided by location of AO passing the impugned order

Location of the assessing officer who passed the order shall decide the jurisdiction of the Bench of the Tribunal In…