Seeks to waive penalty payable for noncompliance of the provisions of notification No.14/2020 – Central Tax, dated the 21st March, 2020. - Non issuance of invoice having Dynamic Quick Response (QR) code - 89/2020 - Central GST (CGST)

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Penalty waiver for non-compliance of QR invoice requirement, conditional on subsequent mandatory compliance by registered persons. Waiver of penalty under section 125 of the Central Goods and Services Tax Act is granted for non-compliance with the Dynamic QR code invoicing requirement of notification No.14/2020 for the period from 1st December, 2020 to 30th June, 2021, conditional on the registered person complying with that notification from 1st July, 2021.

Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

Provisions expressly mentioned in the judgment/order text.

Penalty waiver for non-compliance of QR invoice requirement, conditional on subsequent mandatory compliance by registered persons.

Waiver of penalty under section 125 of the Central Goods and Services Tax Act is granted for non-compliance with the Dynamic QR code invoicing requirement of notification No.14/2020 for the period from 1st December, 2020 to 30th June, 2021, conditional on the registered person complying with that notification from 1st July, 2021.

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Seeks to waive penalty payable for noncompliance of the provisions of notification No.14/2020 – Central Tax, dated the 21st March, 2020. - Non issuance of invoice having Dynamic Quick Response (QR) code - 89/2020 - Central GST (CGST)

Penalty waiver for non-compliance of QR invoice requirement, conditional on subsequent mandatory compliance by registered persons.

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Seeks to waive penalty payable for noncompliance of the provisions of notification No.14/2020 – Central Tax, dated the 21st March, 2020. - Non issuance of invoice having Dynamic Quick Response (QR) code - 89/2020 - Central GST (CGST)

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Penalty waiver for non-compliance of QR invoice requirement, conditional on subsequent mandatory compliance by registered persons.

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