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    <description>Administrative GST updates focus on enhanced compliance and enforcement: implementation of dynamic QR codes on B2C invoices has penalty protection until 1 October 2021; GSTN now permits complaints against fraudulent use of PAN for GST registration with jurisdictional enquiry and ARN tracking; and authorities have been directed to enforce anti-profiteering obligations under Section 171, using powers including Section 67(12) to gather evidence and referring consumer complaints to state screening committees and the Standing Committee as per Rule 123.</description>
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