Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 06-Central Tax dated 30th March, 2021 to further extend the time limit for waiver of penalty payable for 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 April, 2021 to 30th day of June, 2021. Currently, such waiver of penalty was provided for the period from 1st day of December, 2020 to 31st day of March, 2021.
Such waiver is subject to the condition that QR code is generated by the said person from the 1st day of July, 2021 onwards.
Source: Central Board of Indirect Taxes & Customs
