CBIC extends penalty waiver on dynamic QR Code implementation till June 30, 2021.

Central Board of Indirect Taxes vide its notification dated 30th March 2021 has waived of the penalty for non-compliance of capturing dynamic QR code in GST Invoice from December 2020 to June 30, 2021, fixed deadline of compliance to July 1, 2021.

The Board specifies that three-month waiver will be applicable subject to the condition that compliance will be necessarily undertaken from July 1, 2021.