- Amendments are entirely proposed from the perspective of controlling the availment of input tax credit.
- The original scheme of GST for which the world was eyeing over India i.e., matching on GSTN portal has entirely been done away with.
- The time limit to avail the credit, to make rectifications as well as to issue the credit notes has been extended to 30th November of the following financial year
Source CA Kashish Gupta
