Key amendments under GST Law, vide Finance Act 2021, applicable from 01 January 2022

Description

Significant amendments under the Central Goods and Services Tax Act, 2017 (the “Act”) read with Central Goods and Services Tax Rules, 2017 (the “Rules”) were made vide the Finance Act, 2021 (“FA 2021”) however the same were not notified at the time of receiving the presidential assent. The said amendments are contained from S 108 to S 123 of FA 2021.