Central Goods and Services Tax (CGST) Amendment Act 2018 notified by Govt

Central Goods and Services Tax (CGST) Amendment Act 2018 notified by Govt

Govt. has notified the ‘Central Goods and Services Tax (CGST) Amendment Act 2018’, which amends the GST Law relating to ‘Supply’, ‘Reverse Charge Mechanism (RCM)’, ‘Composition Scheme’, ‘Input Tax credit (ITC)’, ‘GST Returns (GSTR)’, etc.

It may be noted that certain provisions have been amended retrospectively with effect from 1 July 2017 and remaining provisions shall be applicable from the date as may be notified by the CBIC/ Govt later in due course.

Central Goods and Services Tax (CGST) Amendment Act 2018: GOI Notification dt. 30 Aug. 2018

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