No Penalty for non-converted

1. www.taxgyata.com 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

2. www.taxgyata.com