Applicability of B2C dynamic QR code provisions

The CBIC vide Notification No. 28/2021- Central Tax dated June 30, 2021 suppressed Notification No. 89/2020 – Central Tax dated November 29, 2020 to waive the penalty leviable under Section 125 of the Central Goods and Services Tax Act, 2017 (“CGST Act”) (i.e. general penalty) for non-compliance of provisions of Notification No. 14/2020–Central Tax dated March 21, 2020 (QR Code provisions) between the period from December 1, 2020 to September 30, 2021.

It is to be noted that earlier vide Notification No. 89/2020 – Central Tax dated November 29, 2020 (as amended) penalty under Section 125 of the CGST Act was waived for the period from December 01, 2020 to June 30, 2021 for non-compliance of QR Code provisions subject to the condition that the QR Code provisions are complied from July 01, 2021.

Source- https://egazette.nic.in/WriteReadData/2021/228014.pdf