Question
Which of the following is applicable on Dynamic QR code
of on B2C invoices under GST applicable from July 2021?Solution
CBIC vide Notification No. 14/2020-Central Tax directs all taxpayers with an annual turnover of more than Rs.500 crore in any preceding financial year (starting from 2017-18) to compulsorily generate a Dynamic QR code on their B2C invoices from 1st December 2020 (initially was from 1st October 2020 but was deferred by the Notification No. 71/2020). Further, vide notification No. 06/2021-Central Tax, dated 30th March 2021, penalty has been waived for non-compliance of this requirement for the period from 1st December, 2020 to 30th June, 2021, subject to the condition that the said person complies with the provisions of the said notification from 1st July, 2021. QR Code is not applicable to an invoice issued where the supplier of taxable service is: Ø an insurer or a banking company or a financial institution, including a non-banking financial company; Ø a goods transport agency supplying services in relation to transportation of goods by road in a goods carriage; Ø supplying passenger transportation service; Ø supplying services by way of admission to an exhibition of the cinematograph in films in multiplex screens
Which conjunction can be used for this sentence?
You can stay out with friends as much as you want ___________ your mother agrees to it.
In light of the recent economic downturn, it is essential for the institution to _____ its strategies and _____ its operations to remain competitive.
That said, courts must avoid ____________ such power to look over the shoulder of business as a counsel of perfection.        Â
...Net neutrality__________rules of the road for a free and open Internet.
Fill in the blank/s with suitable Word/s:
Please _________ this document and _______ your thoughts and feedback with the team.
1) appears
2) makes
3) deals
4) does
5) none of these
Erenda was chosen as an excavation ………… in 2017 ………. Kolkata University’s Department of Archaeology as part of its postgraduate ……�...
- In the following sentence, choose the word opposite in meaning to the bold word to fill in the blank.
Although Neha's tone was sarcastic , her brot... - Choose the appropriate word or phrase from the options given to fill in the blanks.
Although she was new to the subject, she __________ the concept... In spite of the fact that he ___ exhausted from a long day at work, he ___ to stay up late to finish the project that was due the next day.
...
