The document announces the waiver of penalties for non-compliance with the B2C QR code provisions until September 30, 2021, as per Notification No. 28/2021. This decision is made under the Central Goods and Services Tax Act, 2017, following the recommendations of the council. The waiver applies specifically to penalties incurred from December 1, 2020, to September 30, 2021, for violations of an earlier notification.

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No Penalty for non-compliance of B2C QR
Code till 30.09.2021
30-06-2021 | GST | Invoicing | CGST Notifications
Notification No. 28/2021 – Central Tax
Notification date: 30th June, 2021
Subject: Seeks to waive penalty payable for non-compliance of provisions of Notification No.
14/2020 dated 21st March 2020.
G.S.R……(E).- In exercise of the powers conferred by section 128 of the Central Goods
and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the
said Act), the Government, on the recommendations of the Council, and in supersession of
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, Sub-section (i), vide number G.S.R. 745(E), dated
the 29 th November, 2020, except as respects things done or omitted to be done before
such supersession, hereby waives the amount of penalty payable by any registered person
under section 125 of the said Act for non-compliance of the provisions of notification
No.14/2020 – Central Tax, dated the 21st March, 2020, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 197(E), dated the 21st
March, 2020, between the period from the 1 st day of December, 2020 to the 30th day of
September, 2021.
Act & Rules related to notification 28/2021-Central Tax
Section 125 - General penalty
CGST Act, 2017
CGST Act Section 125, Any person, who contravenes any of the provisions of GST law for
which no penalty is separately given, shall be liable to a penalty of maximum Rs 25000
Section 128 - Power to waive penalty or fee or both
CGST Act, 2017
CGST Act Section 128, The Government may waive in part or full any penalty for taxpayers

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