(1) Extension of Due Date to File GST Annual Return (GSTR 9) & GST Audit (GSTR 9C)
(2) E – invoicing applicable if any of “preceding financial years from FY 2017-18 onwards” exceeds Rs. 500 crores
(3) Relaxation in compliance with E – invoicing – Penalty stands to be waived off if IRN has been obtained within 30 days of issuance of invoice for the period October, 2020
(4) Contents for Tax Invoice to Contain IRN embedded in QR Code for persons who are required to generate E – invoice
(5) QR Code provisions to apply from 1st December, 2020
(6) Physical Invoice copy of Tax Invoice not required for verification of E – way bill where E – Invoice has been generated and contains QR Code having embedded IRN
Source Taxguru
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