CBIC waives Penalty for non-compliance to dynamic QR code

The CBIC has notified the waiver of penalty for non-compliance to QR code provisions if compiled by July 01, 2021 for default during the period December 1, 2020 to June 30, 2021 vide Notification No. 06/2020 dated 30/03/2021.

The Board has amended Notification No. 89/2020 dated 29/11/2020 to give effect to the aforementioned provision.

MINISTRY OF FINANCE

Department of Revenue

(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)

NOTIFICATION

New Delhi, the 30th March, 2021

No. 06/2021–Central Tax

G.S.R. 223(E).—In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Government, on the recommendations of the Council, hereby makes the following amendments in notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 89/2020 – Central Tax, dated the 29th November, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R. 745(E), dated the 29th November, 2020, namely:–

In the said notification, –

(i) in the first paragraph, for the figures, letters and words, “31st day of March”, the figures, letters and words “30th day of June”, shall be substituted;

(ii) in the first paragraph, for the figures, letters and words, “01st day of April”, the figures, letters and words “1st day of July”, shall be substituted.

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