Amendments in relation to E-commerce operator and dealers supplying goods through ECO

Amendments in provision relating to GST Registration

Amendments in relation to Input Tax Credit (ITC) provisions under GST

Changes made in definition of OIDAR and Non-Taxable Online Recipient

Amendments in relation to Offences and Compounding of Offences

Amendments in relation to Assessment of Non-Filers of Return

Amendment in relation to Ocean Freight

Amendments in relation to Zero-Rated Supply

Miscellaneous Changes