The government has given the exemption in the penalty to those who seek business to consumer B2C transactions for 4 months duration from 1/12/2020 to 31/03/2021 to give invoices excluding dynamic QR code through the enrolled people with the turnover of more than Rs 500 cr says the Department of Revenue (DoR), Ministry of Finance.
The revenue department specifies that the government has been urging the banks, vendors, and National Payments Corporation of India (NPCI) for a year now to initiate Goods and service tax (GST) to have the unified payment interface UPI. To force the project several meetings were conducted via DoR and NPCI, the high profile banks, and different stakeholders. NCPI had made mandatory solutions needed and shared technical credentials within the banks.
Moreover, the NCPI has targeted to enable the GST by making ready for the certification from Feb 6, 2020, on UPI to get online from 1st week of March 2020.
Indeed to make the cashless world the government has mandated the issuance of the invoice with the dynamic QR code 
The penalty plan is also raised to issue the invoices excluding the dynamic QR code wef 1/12/2020. Although the majority of banks have delayed getting prepared for the incorporation of GST on UPI even conducted several meetings, persuasions, and important assistance from NPCI.
As per the sources in the North block, a meeting was initiated to enable the GST on UPI which was decided to provide a one-time exemption from the penalty for 4 months period till 31/03/2021 on the state that the members will settle the mandatory procedure in this period to go live with QR code on invoices through 1/04/2021 facilitating GST on UPI.
Hence the government as per the sources has taken down to prolong the particular discount providing notification No. 89/2020- Central Tax 
