CBIC waives penalty for non-compliance of QR Code in B2C invoices till March 2021
CBIC waives the amount of penalty payable by a registered person u/s 125 of CGST Act for non-compliance of provisions of dynamic QR code in B2C invoices prescribed vide Notification No.14/2020 – Central Tax, dated March 21, 2020 between the period from the December 1, 2020 to March 31, 2021, subject to the condition that said person complies with provisions of said notification w.e.f. April 1, 2021: CBIC Notification...