The CBIC has notified the waiver of penalty for non-compliance to QR code provisions if compiled by April 01, 2021 for default during the period December 1, 2020 to March 31, 2021 vide Notification No. 89/2020 dated 29/11/2020
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 noncompliance 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 from the 01st day of December, 2020 to the 31st day 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..
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