Central Goods and Services Tax (Sixth Amendment) Rules, 2021

Central Goods and Services Tax (Sixth Amendment) Rules, 2021 The Central Board of Indirect Taxes and Customs (CBIC) through Notification No. 30/2021 – Central Tax dated 30th July 2021 have issued the Central Goods and Services Tax (Sixth Amendment) Rules,…

GST Audit and Annual Return provisions effective from 1st August 2021

GST Audit and Annual Return provisions effective from 1st August 2021 With the following three notifications, recently issued by CBIC, the GST provisions with regard to an annual return is completely changed. The new provisions are effective from 1st August…