The CBIC vide Notification No. 06/2021 – Central Tax dated March 30, 2021 amended Notification No. 89/2020 – Central Tax dated November 29, 2020 to extend the waiver of penalty leviable under Section 125 of the CGST Act, 2017 (i.e. general penalty) for non-compliance of provisions* of Notification No. 14/2020–Central Tax dated March 21, 2020 (Provisions of Mentioning of Dynamic QR Code in GST Invoices) between the period from December 1, 2020 to June 30, 2021, subject to the condition that the said person complies with the provisions of the said notification from July 1, 2021.

*The above provision was applicable to registered persons having aggregate turnover exceeding Rs. 500 crores in any financial year starting from F.Y. 2017-18.