Certain Alcohol Used in Manufacturing Alcoholic Liquor is being exempt from levy of GST.

Reference of Newly inserted section 74A in Composition levy.

Government’s authority to address Common Tax Practices and forgive unpaid taxes.

Section 13 & Section 31 of CGST Act changed.

Proposed changes to Invoice issuance in case of RCM & Time of Supply.

Extension for claiming ITC for past financial years and for revocked registration is being inserted.

The scope of blocked credit is being restricted.

Reference of Newly inserted section 74A for Input service Distributor.

Proposed Conditions and restrictions on Revocation of Registration cancellation.

Reference of Newly inserted section 74A in Accounts and other records.

Mandatory Electronic Filling of Monthly Returns for TDS under section 51. 

Reference of Newly inserted section 74A in Payment of Tax interest penalty and other amount. 

Reference of Newly inserted section 74A in Interest on delayed payment 

Reference of Newly inserted section 74A in TDS.

Proposed amendment to standardising refund restrictions for exported goods subject to Export duty

Reference of Newly inserted section 74A in Scrutiny of Returns 

Reference of Newly inserted section 74A in Assessment of non-filers of returns

Reference of Newly inserted section 74A in Assessment of unregistered person

Reference of Newly inserted section 74A in Summary of assessment in certain special cases 

Reference of Newly inserted section 74A in Audit by tax authorities 

Reference of Newly inserted section 74A in Special audit 

Proposed amendment to clarifying authorized representative appearance in compliance with summons.

The applicability of section 73 is being restricted to the period up to 2023-24. 

The applicability of section 74 is being restricted to the period up to 2023-24. 

Introduction of section 74A for Tax determination and Penalty provisions from FY 2024-25 

Proposed addition of section 75(2A) for redetermination of penalty under specific conditions.

Refrence of Newly inserted section 74A in General provisions relating to determination of Tax. 

Refrence of Newly inserted section 74A in Advance ruling to be void in certain circumstances 

Proposed amendments in appeals Timeframes, Review processes and Pre-deposit Requirements

Refrence of Newly inserted section 74A in Appeals to appellate authority 

Proposed Role of the Principal Bench of GSTAT in Anti-Profiteering cases. 

Proposed amendments in appeals Timeframes, Review processes and Pre-deposit Requirements. 

Proposed amendment in Penalty Provisions for E-Commerce Operators. 

Refrence of Newly inserted section 74A in Power to impose penalty in certain cases 

Proposed new section 128A for Conditional waiver of Interest and Penalty. 

Proposed amendment in availment of Transitional Credit for Input Service Distributor. 

Proposed amendment in Anti-Profiteering Provision in section 171. 

Proposed amendment to schedule III for Treatment of Co Insurance and Reinsurance Premiums. 

No Refund of Tax paid or Input tax credit reversed prior to section 114. 

Section 16 of IGST Act changed.

Restriction is being imposed on refund of zero rated supply subject to export duty. 

Insertion of new section 8A in UTGST Act and GST Compensation to states Act.

Proposed section 8A in GST Compensation to states act,2017 for not to recover cess.