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    <title>Regarding the applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance with Notification No. 14/2020-Central Tax dated 21st March, 2020.</title>
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    <description>Dynamic Quick Response (QR) Code requirements for business-to-consumer (B2C) invoices are aligned under the Chhattisgarh Goods and Services Tax framework with central GST guidance concerning compliance with Notification No. 14/2020-Central Tax. The Commissioner of State Tax applies the provisions of Circular No. 146/02/2021-GST with necessary modifications, treating that guidance as issued under the State GST Act to maintain uniformity in Dynamic QR Code applicability on B2C invoices.</description>
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