Notification No. 06/2021
Date: March 30, 2021
Subject: Waiver of penalty for non-compliance with e-invoicing provisions for a specified period.
Description:
Penalty waiver period for non-compliance with e-invoicing provisions is extended. The waiver now applies up to 30 June 2021 instead of 31 March 2021. The revised period substitutes the earlier dates prescribed.
Effective Date:
30 March 2021
Previous Notification:
Notification No. 89/2020 – Central Tax dated 29.11.2020