CGST (Second Amendment) Bill 2023

Last updated: 14 December 2023
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This document presents the Central Goods and Services Tax (Second Amendment) Bill, 2023. It aims to amend the existing CGST Act of 2017, primarily to facilitate the operationalisation of Goods and Services Tax Appellate Tribunals. Key changes include amendments to the qualifications and age limits for the appointment of Presidents and Members of these tribunals. This bill is crucial for taxpayers seeking a second appellate remedy and for streamlining indirect tax litigation.

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CGST (Second Amendment) Bill 2023 #pdf
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Submitted by · Posted 14 December 2023 · Other files by Shree · Report
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