Notification No. 89/2020
Date: November 29, 2020
Subject: Waiver of penalty for non-compliance with dynamic QR code requirements
Description:
Penalty under Section 125 for non-compliance with Notification No. 14/2020–CT (dynamic QR code on B2C invoices) is waived for the specified period, subject to compliance from 1 April 2021. This grants transitional relief during initial implementation.