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As per Notification No. 14/2020– Central Tax the council has recommended that an invoice issued by a registered person, whose aggregate turnover in a financial year exceeds five hundred crore rupees to an unregistered person (B2C invoice),shall have Dynamic Quick Response (QR) code. Refer the complete notification below: [To be published in the Gazette ofContinue reading “Dynamic Quick Response (QR) code in an invoice”

As per Notification No.09/2020– Central Tax the foreign  airlines company covered under the notification issued under sub-section (1) of section 381 of the Companies Act, 2013 (18 of 2013) and , as the class of registered persons who shall follow the special procedure as mentioned persons shall not be required to furnish reconciliation statement inContinue reading “Exemption for filing GSTR 9C”