The most complicated, confusing and misunderstood sections of the GST Act, the apportionment rules, are changing. For the most part, the changes to the GST apportionment rules are focused on increased flexibility, reduced complexity and reduced compliance costs for taxpayers.
From 1 April 2023, there are a number of changes that have come into force. We’ll discuss various parts of the new rules throughout the year in future editions of Tax Alert, however, there are a couple of changes that are worth being aware of sooner rather than later.
Source: deloitte.com
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