In order to address the difficulties faced by the taxpayers in relation to Dynamic Quick Response (‘QR’) code applicability, the CBIC has issued Circular No. 156/12/2021-GST dated 21 June 2021 inter alia clarifying the issues:
Disclaimer:
The information provided in this update is intended for informational purposes only and does not constitute legal opinion or advice. Readers are requested to seek formal legal advice prior to acting upon any of the information provided herein. This update is not intended to address the circumstances of any particular individual or corporate body. There can be no assurance that the judicial/ quasi judicial authorities may not take a position contrary to the views mentioned hereinrra quis.
Sign up for the Newsletter