Waiver of the penalty for non-compliance with the requirement of dynamic QR Requirement

Waiver of the penalty for non-compliance with the requirement of dynamic QR code for B2C transactions as per Notification 14/2020 has been further extended till 30 June 2021, subject to the condition of compliance with the provisions from July 2021.

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.

[F. No. CBEC-20/16/38/2020-GST]
RAJEEV RANJAN, Under Secy.

Note : The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 89/2020-Central Tax, dated the 29th November, 2020, published vide number G.S.R. 745(E), dated the 29th November, 2020.