In order to align with recommendations of the 48th GST Council Meeting and to give effect to the decisions taken and to provide clarification, certain notifications and circulars were issued, which is important for our compliances in 2023.
We bring you the highlights of important changes under the Central Goods and Services Tax Act, 2017 (“the CGST Act”) read with the Central Goods and Services Tax Rules, 2017 (“the CGST Rules”), as below:
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Source a2ztaxcorp
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