CBIC extends penalty waiver for non-compliance of QR Code provisions till 30 June 2021

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.

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