GST vide Notification No. 06/2021 dated 30th March, 2021 has waived the penalty to registered person for non-issuance of Dynamic Quick Response Code (QR) to un-registered person if the turnover exceeds Five Hundred Crores subject to exceptions till 30th June, 2021.
https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-89-central-tax-english-2020.pdf