GST Council to Invoke Section 11A for Retro Tax Relief in Rare Cases: Revenue Secretary

Last updated: 11 September 2024


The newly introduced Section 11A of the GST Act 2017 will be applied only in "rarest of the rare cases" to offer retrospective Goods and Services Tax (GST) relief, clarified Revenue Secretary Sanjay Malhotra after the GST Council's meeting on September 9. He stressed that Section 11A is not intended

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