Key amendments under GST Law, vide Finance Act 2021, applicable from 01 January 2022
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Published On
December 28, 2021
Authors
Rajarshi Dasgupta , Vedika Agarwal
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.