CBIC waives penalty for non-compliance of QR Code provisions till 30 September 2021

The CBIC vide Notification No. 28/2021-Central Tax dated 30 June 2021 has waived off the penalty for non-compliance of GST Invoice QR code provisions in respect of B2C invoices for the period from 01 December 2020 to 30 September 2021.

Authors’ Note:

The QR Code provisions had come into effect from 01 October 2020. However, in view of the difficulties faced by the taxpayers in complying with such provisions, the CBIC had waived off the penalty for non-compliance of such provisions till 30 June 2021 vide Notification No. 06/2021 dated 30 March 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.