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<h1>Himachal Pradesh waives penalties for missing QR code invoices from Dec 2020 to Mar 2021 u/s 128.</h1> The Himachal Pradesh Excise and Taxation Department has issued Notification No. 89/2020-State Tax, waiving penalties for registered persons who failed to comply with Notification No. 14/2020-State Tax, which required the issuance of invoices with Dynamic Quick Response (QR) codes. This waiver applies to non-compliance occurring between December 1, 2020, and March 31, 2021. The waiver is contingent upon compliance with the notification's provisions starting April 1, 2021. This decision was made under the authority of Section 128 of the Himachal Pradesh Goods and Services Tax Act, 2017, following recommendations from the Council.