Practice Area

GST/ INDIRECT TAX / GCC VAT

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.