Rule 86B of CGST Rules and its Impact

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The Central Government introduced the 14th amendment rules vide notification no 94/2020 dated 22.12.2020. This notification resulted in various changes in CGST Rules, 2017 which have a severe impact on various sectors. One of them is the introduction of Rule 86B which came into effect on 01.01.2020
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Indira Priyadarsini Kota

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