Seeks to waive penalty payable for noncompliance of the provisions of notification No.14/2020–State Tax, dated the 23rd June, 2020 - Non issuance of invoice having Dynamic Quick Response (QR) code - 89/2020-State Tax - Himachal Pradesh SGST

EXCISE AND TAXATION DEPARTMENT Notification No. 89/2020-State Tax Shimla-2, the 23rd December, 2020 No. EXN-F(10)-17/2020. -In exercise of the powers conferred by section 128 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) (hereafter in this notification referred to as the said Act), the Governor of Himachal Pradesh, on the recommendations of the Council, is pleased to waive the amount of penalty payable by any registered person under section 125 of the said Act for non-compliance of the provisions of notification No.14/2020 State Tax, dated the 23rd June, 2020, published in the Gazette of Himachal Pradesh vide number EXN-F(10)- 4/2020, dated the 24th June, 2020, between the period from the 01st day of December, 2020 to the 31st day of March, 2021, subject to the condition that the said person complies with the provisions of the said notification from the 01st day of April, 2021. By order, Sd/- Pr. Secretary (E T).