Seeks to waive penalty payable for noncompliance of the provisions of notification No.14/2020 – State Tax, dated the 04 November, 2020. - Non issuance of invoice having Dynamic Quick Response (QR) code - 89/2020– State Tax - Delhi SGST
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Penalty waiver for non issuance of dynamic QR code invoices granted for specified period, conditional on compliance thereafter. Waiver of penalty is granted for registered persons for non-compliance with the State notification requiring issuance of invoices containing a dynamic QR code for the limited period from 1 December 2020 to 31 March 2021, provided the person complies with the notification's requirements from 1 April 2021; the notification is deemed to have come into force 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 non issuance of dynamic QR code invoices granted for specified period, conditional on compliance thereafter.
Waiver of penalty is granted for registered persons for non-compliance with the State notification requiring issuance of invoices containing a dynamic QR code for the limited period from 1 December 2020 to 31 March 2021, provided the person complies with the notification's requirements from 1 April 2021; the notification is deemed to have come into force from 29 November 2020.
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