GST Amendments in Union Budget 2023

Last updated: 03 February 2023

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This document outlines key amendments to the Central Goods and Services Tax (CGST) Act proposed in the Union Budget 2023. It covers changes to the composition levy, input tax credit eligibility, and the treatment of certain supplies. The amendments also introduce time limits for filing returns and statements, revise penalty provisions, and decriminalise certain offences. Additionally, it details new provisions for consent-based information sharing and clarifies the taxability of OIDAR services. This guide is crucial for businesses, tax practitioners, and anyone needing to understand the latest GST regulations.

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Submitted by palash · Posted 03 February 2023 · Other files by palash · Report

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