The CBIC vide Notification No. 06/2021 – CT dated 30 March 2021 has extended the waiver of penalty for non-compliance of QR Code provisions between the period 01 December 2020 to 30 June 2021, subject to the condition that the QR Code provisions are complied with w.e.f. 01 July 2021.
Disclaimer:
The information provided in this update is intended for informational purposes only and does not constitute legal opinion or advice. Readers are requested to seek formal legal advice prior to acting upon any of the information provided herein. This update is not intended to address the circumstances of any particular individual or corporate body. There can be no assurance that the judicial/ quasi judicial authorities may not take a position contrary to the views mentioned hereinrra quis.
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