Circular No. 165/21/2021-GST, Dated 17th November 2021 CBIC stated, it is observed that from the present wording of S. No. 4 of Circular No. 156/12/2021 dated 21stJune 2021, doubt arises whether the relaxation from the requirement of dynamic QR code on the invoices would be available to such supplier, who receives payments from the recipient …
CBIC vide Notification No. 28/2021- Central Tax dated June 30, 2021 has suppressed Notification No. 89/2020 – Central Tax dated November 29, 2020 to waive the penalty leviable under Section 125 of the Central Goods and Services Tax Act, 2017 (“CGST Act”) (i.e. general penalty) for non-compliance of provisions of Notification No. 14/2020–Central Tax dated March 21, …
Mandatory Requirement of QR Code for B2C Supplies Further Extended Read More »
Central Board of Indirect Taxes and Customs (CBIC), GST Policy Wing vide Circular no. 146/02/2021-GST and F. No. CBEC-20/16/38/2020-GST dated 23rd February, 2021 has issued Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020 – Reg. The Circular was …