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    <description>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.</description>
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      <description>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.</description>
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