Notification No. 28/2021
Date: June 30, 2021
Subject: Waiver of penalty for non-compliance with dynamic QR code requirements
Description:
This notification waives penalty payable under Section 125 for non-compliance with Notification No. 14/2020-CT relating to dynamic QR code on B2C invoices. The waiver applies for the period 1 December 2020 to 30 September 2021. It provides transitional relief during initial implementation.