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Seeks to waive penalty payable for noncompliance of the provisions of notification No.14/2020 – Central Tax, dated the 21st March, 2020. - Non issuance of invoice having Dynamic Quick Response (QR) code

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....ENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION No. 89/2020-Central Tax New Delhi, the 29th November, 2020 G.S.R. 745(E).-In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Government, on the recommendations of the Council, hereby waives the amount of penalty p....