Nitin Bhuta
Quick Summary
GOODS AND SERVICES ACT 2017 Note: (a) CGST Act means Central Goods and Services Tax Act, 2017 (b) IGST Act means Integrated Goods and Services Tax Act, 2017 (c) UTGST Act means Union Territory Goods and Services Tax Act, 2017 Amendments carried out in the Finance Bill, 2023, vide clause 128 to 144 except clause 142 will come into effect from a date to be notified, as far as possible, concurrently with the corresponding amendments to the similar Acts passed by the States Union ter
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