Seeks to waive penalty payable for non-compliance of the provisions of notification No.14/2020 – State Tax, dated the 25 June, 2020. - Non issuance of invoice having Dynamic Quick Response (QR) code - 89/2020 – State Tax - Jharkhand SGST
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Penalty waiver for QR code invoice non compliance granted for a specified period, conditional on compliance from April first. Waiver of penalty is granted to registered persons for non compliance with the obligation to issue invoices containing a Dynamic QR code for the period from 1 December, 2020 to 31 March, 2021, conditional on the person complying with the QR code invoicing requirement from 1 April, 2021, and made effective retrospectively from 29 November, 2020.
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 QR code invoice non compliance granted for a specified period, conditional on compliance from April first.
Waiver of penalty is granted to registered persons for non compliance with the obligation to issue invoices containing a Dynamic QR code for the period from 1 December, 2020 to 31 March, 2021, conditional on the person complying with the QR code invoicing requirement from 1 April, 2021, and made effective retrospectively from 29 November, 2020.
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