Notification No. 89/2020
Date: November 19, 2020
Subject: Waiver of penalty for non-compliance with Dynamic QR Code provisions
Description:
Waives penalty payable under section 125 for non-compliance with Notification No. 14/2020–Central Tax. Applies to the period from 01 December 2020 to 31 March 2021. Conditions waiver on compliance with the notification from 01 April 2021 onwards.
Effective Date: 01.12.2020
Previous Notification: Notification No. 14/2020 – Central Tax dated 21.03.2020