Notification
GST Notification 28/2021 | Penalty payable for noncompliance QR Code on B2C transactions waived further till 30th September 2021, subject to compliance from 1st October 2021

GST Notification 28/2021-Central Tax ,dt. 30-06-2021

Penalty for Non compliance with QR Code on B2C transactions waived from 1st December 2020 till 30th September, 2021, provided compliance with the said provision is adhered from 1st October 2021. Earlier this waiver was up to 30th June 2021

Hence, companies having turnover above 500 Cr. can initiate adding dynamic QR Code on B2C invoices from 1st October 2021. And in case taxpayers fail to comply with dynamic QR Code requirements from 1st October, penalty will be levied from 1st December 2020

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Samaira Tolani

Samaira Tolani is a Chartered Accountant with 4 years of experience in Compliance and Financial Reporting. She is a GST expert, currently working with IRIS as GST Consultant . Before this, she was part of compliance team of Blue Star, Piramal Pharma and Novartis. A diploma holder in IFRS with ACCA, she loves listening to music, travelling and reading fiction.

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