CBIC vide Notification No. 28/2021- Central Tax dated June 30, 2021 has suppressed Notification No. 89/2020 – Central Tax dated November 29, 2020 to waive the penalty leviable under Section 125 of the Central Goods and Services Tax Act, 2017 (“CGST Act”) (i.e. general penalty) for non-compliance of provisions of Notification No. 14/2020–Central Tax dated March 21, 2020 (QR Code provisions) between the period from December 1, 2020 to September 30, 2021.
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