The Commercial Taxes Department of Bihar dated 17th December 2020 has waived the amount of penalty payable by any registered person for non-compliance of the provisions of notification dated the 06th May, 2020, for 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.
The Notification dated the 06th May, 2020 provides that an invoice issued by a registered person, whose aggregate turnover in a financial year exceeds five hundred crore rupees, to an unregistered person, shall have Dynamic Quick Response (QR) code.
