Seeks to waive penalty payable for noncompliance of the provisions of notification No. 442-F.T., dated the 3rd April, 2020 regarding QR Code.

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..... mber, 2020 (Corresponding Central Notification No. 89/2020-Central Tax) In exercise of the powers conferred by section 128 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereafter in this notification referred to as the said Act), the Governor, on the recommendations of the Council, is pleased hereby to waive the amount of penalty payable by any regist .....

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