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Notification 28/2021-Central Tax ✔

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Notification No. 28/2021 Central Tax

30 Jun, 2021
❱ Unconditional penalty waiver for non-compliance of Dynamic QR code for B2C invoices for the period 01.12.2020 to 30.09.2021 (In supersession of Notification No. 89/2020 - CT).

In the new notification, there is no condition attached to penalty waiver that taxpayer has to comply with the QR provisions in future to avail abovementioned penalty waiver, as mentioned in the earlier Notification No.89/2020 - CT.