Taxpayers who are required to issue Dynamic QR Code in case B2C supplies where their turnover is above ₹ 500 crores during any of the three financial years, relaxation is being provided and in case if they do not issue tax invoices with dynamic QR code there will be no levy of penalty under Section 125 of CGST Act 2017 till 30th Sep 2021.
This extension is being provided due to the on going pandemic. This is notified wide Notification No 28/2021 – Central Tax dated 30th June 2021.
Extract of the Notification
G.S.R. 450(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 29th 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, 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 1st day of December, 2020 to the 30th day of September, 2021.