Tag: GST Laws

GST Audit Manual Prepared by The committee of officers on GST Audit This Manual aims to be an extensive & comprehensive document with a holistic approach towards GST audit which will not only facilitate the Audit Officers of the Centre and the States/UTs but will also …

Composition Scheme for E-commerce Finance Bill, 2023 has proposed to amend section 10(2)(d) and 10(2A) (c) of CGST Act, 2023. This amendment seeks to remove reference to ‘goods’ from these clauses. These amendments have been proposed so as to remove the restriction imposed on registered persons …