https://www.taxtmi.com/article/detailed?id=9707 The administration extended the due date for filing annual GST returns to 31 March 2021 and exempted specified classes from Aadhaar authentication for registration. CBIC clarified Dynamic QR Code requirements for consumer invoices, detailing required data elements and circumstances where an invoice is deemed compliant if payment cross references or electronic payment captures are recorded. CBIC guidelines on provisional attachment under section 83 require recorded reasons, careful fact examination, and prima facie evidence before exercising attachment powers. en-us Thu, 11 Mar 2021 09:11:42 +0530 Thu, 11 Mar 2021 09:11:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9707 The administration extended the due date for filing annual GST returns to 31 March 2021 and exempted specified classes from Aadhaar authentication for registration. CBIC clarified Dynamic QR Code requirements for consumer invoices, detailing required data elements and circumstances where an invoice is deemed compliant if payment cross references or electronic payment captures are recorded. CBIC guidelines on provisional attachment under section 83 require recorded reasons, careful fact examination, and prima facie evidence before exercising attachment powers. Articles Goods and Services Tax - GST Thu, 11 Mar 2021 09:11:42 +0530 https://www.taxtmi.com/article/detailed?id=9707