The Central Board of Indirect Taxes and Customs (CBIC) has notified the waiver of the amount of penalty for non-compliance to GST Invoice QR code provisions between the period from 1 December 2020 to the 30 September 2021.
This means, the applicability of B2C dynamic QR code provisions have been extended to 30th September 2021 instead of current applicable date of 1st July 2021.
In this regard Notification No. 28/2021- Central Tax dated June 30, 2021 has been issued which has suppressed the Notification No. 89/2020 – Central Tax dated 29th November 2020 to waive the penalty leviable under Section 125 of the CGST Act,2017 (i.e. general penalty) for non-compliance of provisions of Notification No. 14/2020–Central Tax dated March 21, 2020 (QR Code provisions) between the period from December 1, 2020 to September 30, 2021.
It is to be noted that earlier vide Notification No. 89/2020 – Central Tax dated 29th November 2020 (as amended) penalty under Section 125 of the CGST Act was waived for the period from December 01, 2020 to June 30, 2021 for non-compliance of QR Code provisions subject to the condition that the QR Code provisions are complied from July 01, 2021, which has now been extended.
The Notification can be Read / Downloaded by clicking : https://egazette.nic.in/WriteReadData/2021/228014.pdf
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