Some Key Changes in the Relevant Sections of CGST Act 2017 that are to be replaced with the Central GST Amendment Act 2018
The provisions related to tax deducted at source, tax collected at source and reverse charge mechanism under GST have been deferred for another three months till Sept 30, 2018.
The Economic Survey 2016-17 (ES) that was tabled yesterday (January 31, 2017) acknowledges that last year was marked by two major domestic policy developments