More than a year long journey of this landmark reform GST was no less than a roller coaster ride. However, the government has been making its constant efforts to pave out ways to make compliance under this law easier. And one such step was to release an Amendment Act leading to clarification for a number of anomalies under the law earlier. The GST Amendment Act 2018 had received presidential assent on 29 Aug, 2018 and was made effective from 01 Feb, 2019. The attempt was to plug in the loopholes in the framework.
- Some Major Changes through the GST Amendment Acts
- GST Audit: A Reality Check or Still a dream?????
- The OM invoking the restriction regarding manufacturing & allied activities has been withdrawn with immediate effect.
- A Note on Ind AS 116
- CBDT releases SOP for dealing with demonetisation related cases where Sec. 142(1) notices remained non-complied