Dynamic QR
Code Requirement Pushed to 1 July 2021, No Penalty as till then 1 July 2021
·
Sec.125 Penalty in GST only from 1
July 2021
[Notification No. 06/2021 – Central Tax dated 30 March
2021]
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), the
Government, on the recommendations of the Council, hereby makes the following
amendments in notification of the Government of India in the Ministry of
Finance (Department of Revenue), No.
89/2020 – Central Tax, dated the 29th
November, 2020, published in the Gazette of India, Extraordinary,
Part II, Section 3, Subsection (i), vide number
G.S.R. 745(E), dated the 29th November, 2020, namely:–
In the said notification, –
(i) in the first paragraph, for
the figures, letters and words, “31st day of March”, the figures, letters and
words “30th day of June”, shall be substituted;
(ii) in the first paragraph, for
the figures, letters and words, “01st day of April”, the figures, letters and
words “1st day of July”,
shall be substituted.
[F. No-20/16/38/2020-GST]