Goods and Services Tax
• Unlike changes in Income tax Act, which are majorly effective from 1st April
2021, changes in GST law will come into effect only from the notified date.
• Previously there have been multiple occasions where CBIC has delayed
notifying certain specific changes proposed in the Finance Bill.
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http://bit.ly/Rbi-Highlights-of-Union-Budget-FY-2021-22-Indirect-Taxes