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Penalty waiver for non-compliance of Dynamic QR code for B2C invoices

 

CBIC has issued Notification No.06/2021 on 30th March 2021 for penalty waiver for non-compliance of Dynamic QR code for B2C invoices for the period 01.12.2020 to 30.06.2021 provided the taxpayer complies with the said provisions from 01.07.2021.

Earlier the waiver was available for the period 01.12.2020 to 31.03.2021 provided the taxpayer complies with the said provisions from 01.04.2021 vide Notification No.89/2020 dated 29.11.2020.


Notification No.06/2021
Notification No.89/2020

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Published by

TaxReply

on Mar 31, 2021


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