Penalty waiver for non issuance of dynamic QR code invoices granted, subject to mandatory compliance thereafter. A time limited waiver of penalty is granted to any registered person for non issuance of invoices containing a Dynamic QR code under Notification No.14/2020 for the period 1 December 2020 to 31 March 2021, conditional on the person complying with that notification from 1 April 2021 onward, effected under executive powers on the recommendation of the Council.