The central government has put in the public domain all draft amendments to the goods and services tax (GST) laws. After due consideration and approval by the GST Council, these will be placed before Parliament and state legislatures, to be brought into effect on an agreed date.
Mostly, these are taxpayer-friendly measures and correction of inadvertent errors. The major amendment proposed is introduction of a new section, 43A, in the Central GST Act of 2017, to enable the new return filing procedure as approved by GST Council. Another is to allow taxpayers to amend the returns.
A useful proposal is to deny
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