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CBIC notification for Waiver of Penalty on non-compliance of dynamic QR Code in GST Invoice

The Central Board of Indirect Taxes And Customs (CBIC) has deferred printing dynamic QR code on B2C (business-to-consumer) invoices generated by businesses by three months till July 1. Quick response code or QR code help users verify the details in the digitally signed e-invoice. The notification for same is as follows-


MINISTRY OF FINANCE

Department of Revenue

(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)

NOTIFICATION No. 06/2021–Central Tax

New Delhi, the 30th  March, 2021


G.S.R. 223(E).—In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Government, on the recommendations of the Council, hereby makes the following amendments in notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 89/2020 – Central Tax, dated the 29
th November, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R. 745(E), dated the  29th November, 2020, namely:–

 

In the said notification, –

 

(i)  in the first paragraph, for the figures, letters and words, “31st day of March”, the figures, letters and words “30th day of June”, shall be substituted;


(ii)   in the first paragraph, for the figures, letters and words, “01st day of April”, the figures, letters and words “1st day of July”, shall be substituted. 


[F. No. CBEC-20/16/38/2020-GST]

RAJEEV RANJAN, Under Secy.

 

 Note : The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 89/2020-Central Tax, dated the 29th November, 2020, published vide number G.S.R. 745(E), dated the 29th November, 2020.


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