Oct 10, 2022
Prepared by

KMS update on Finance Bill 2021

Amendments proposed in relation to:

  1. Availment of ITC
  2. Certification by a CA in GSTR-9C
  3. Demand & Recovery
  4. Pre-deposit for filing of Appeal
  5. Seizure, Confiscation & Release of Goods
  6. Restrictions on Export Refunds
  7. Interest on delayed payment of Tax

Tags
section-129associationssection-83section-50section-7section-74section-75mandatory-pre-depositavailmentsection-35demandsection-16export-refundsrule-36-4-interestsection-130clubsdeposititcgstr-9c