CBIC Issues Clarification on Implementation of Section 16(5) & 16(6) of CGST Act 2017

Last updated: 16 October 2024

The Central Board of Indirect Taxes and Customs (CBIC) has issued a significant clarification concerning the implementation of sub-section (5) and sub-section (6) of Section 16 of the Central Goods and Services Tax (CGST) Act, 2017. This clarification was provided through Circular No. 237/31/2024-GS

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Attached File : 671907_23995_circular_no_237_2024.pdf

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