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    <description>Operational compliance changes tighten invoice reporting: mandatory e-invoicing thresholds and revised HSN/SAC obligations for taxpayers above turnover thresholds, with an extended waiver of monetary penalty for non-compliance with the Dynamic QR Code requirement on B2C invoices. Guidance under the QRMP scheme addresses filing and deletion or submission of IFF records prior to quarterly GSTR-1 filing. Administrative measures include an online recovery module for legacy arrears under section 142(8) and continued deferral of GST details in the tax audit report.</description>
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