Seeks to waive penalty payable for noncompliance of the provisions of notification No.14/2020 – State Tax, dated the 04 November, 2020. - Non issuance of invoice having Dynamic Quick Response (QR) code - 89/2020– State Tax - Delhi SGST

FINANCE (EXPENDITURE-IV) DEPARTMENT NOTIFICATION Delhi, the 31st March, 2021 No. 89/2020 State Tax No. F.3 (86)/Fin (Exp-IV)/2020-21/DS-IV/ 308 .-In exercise of the powers conferred by section 128 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017) (hereafter in this notification referred to as the said Act), the Lt. Governor of the National Capital Territory of Delhi, on the recommendations of the Council, hereby waives 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 4th November, 2020, published in the Gazette of Delhi, Extraordinary, Part IV, published vide No. F.3(55)/Fin (Rev-I)/2020-21/DS-IV/135, dated the 4th November,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. 2. This notification shall be deemed to have come into force with effect from the 29th day of November, 2020. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, MANOJ KUMAR, Dy. Secy. IV (Finance)