The government has conditionally waived the penalty provisions for business-to-consumer (B2C) transactions for a period of four months from December 1, 2020, to March 31, 2021, for issuing invoices without mandatory dynamic QR code by the registered persons with a turnover exceeding ₹500 crore, said the Department of Revenue (DoR), Ministry of Finance. DoR sources … Continue reading 4 months respite from penalty on GST invoices without QR code