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.