Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 89-Central Tax dated 29th November, 2020 in order to waive the amount of penalty payable by the class of registered person who are required to generate Quick Response (QR) code in case of making B2C supplies and such QR code has not been generated between the period from 1st day of December, 2020 to 31st day of March, 2021. Waiver is subject to the condition that QR code is generated by the said person from the 1st day of April, 2021 onwards.
Source: Central Board of Indirect Taxes & Customs
