The 53rd GST Council, chaired by Union Minister for Finance & Corporate Affairs Smt. Nirmala Sitharaman, recommended a retrospective amendment in Section 122(1B) of the CGST Act from 01.10.2023. This clarifies that the penal provision applies only to e-commerce operators required to collect tax under section 52 of the CGST Act, not to other e-commerce operators.
Source A2ztaxcorp
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