Goods and Service Tax

Budget 2021-22 + FINANCE Bill, 2021

Goods and Service Tax

Note: (a) CGST Act, 2017 means Central Goods and Services Tax Act, 2017

(b) IGST Act, 2017 means Integrated Goods and Services Tax Act, 2017

Amendments carried out in the Finance Bill, 2021 will come into effect from the date when the same will be notified, as far as possible, concurrently with the corresponding amendments to the similar Acts passed by the States and Union territories with Legislature.

Full Text:

Budget 2021-22 + FINANCE Bill, 2021

Dated: 1-2-2021