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of <h1>Gujarat Waives Penalties for QR Code Non-Compliance from Dec 2020 to Mar 2021 Under GST Act Section 128.</h1> The Government of Gujarat has issued Notification No. 89/2020-State Tax under the Gujarat Goods and Services Tax Act, 2017, waiving penalties for registered persons who failed to comply with Notification No. 14/2020-State Tax regarding QR Code requirements. This waiver applies to non-compliance occurring between December 1, 2020, and March 31, 2021. However, to benefit from this waiver, affected parties must comply with the notification's provisions starting April 1, 2021. This decision follows recommendations from the Goods and Services Tax Council and is authorized under Section 128 of the Gujarat Goods and Services Tax Act, 2017.
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