Major changes to the GST Law
1. Compliances including Relaxation of various due dates
2. Refunds (inverted duty structure, duty free shops, export of electricity, risky exporters, deemed exports)
3. Deemed revocation of GST Registration
4. Interest on ITC wrongly availed and utilized
5. Objection against order issued for provisional attachment of property
6. Waiver of late fee
7. e- invoice applicability.
Source Paksh Legal
