GST Amendments in Union Budget 2023


Quick Summary
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.

File details
DOCX 28 KB 0 downloads GST
File description
GST Amendments in Union Budget 2023 #docx
Submitted by · Posted 03 February 2023 · Other files by palash · Report
Comments


CCI Pro


Popular Files


Company
30 September 2026
Senior Accounts Executive

Codeboard Technology

Chennai

MBA

View Details
Company
22 September 2026
Account Assistant

Chirag P Shah & Co. Chartered Accountant

Pune

B.Com

View Details
Company
ARTICLESHIP 01 October 2026
Articled Assistant

KPSN & Associates LLP

Chennai

CA Inter

View Details
Company
12 October 2026
AUDIT , ACCOUNTS AND TAXATION

KDSS

New Delhi

B.Com

View Details
Company
14 October 2026
Asst. Manager/Dy Manager (Costing)

manufacturing

Pune

CMA

View Details
Company
ARTICLESHIP 08 October 2026
ARTICLE TRAINEE

S.B.G. & CO. CHARTERED ACCOUNTANTS

New Delhi

CA Inter

View Details
Company
14 October 2026
Accountant

Rize.farm

Bengaluru

B.Com

View Details
Company
15 October 2026
Senior Accountant

Continental Belting Pvt Ltd

Mumbai

B.Com

View Details