February 15, 2021

India’s first-ever digital budget 2021 was presented by the Finance Minister, Smt. Nirmala Sitharaman, on 1st February 2021.The present article covers the analysis of ‘Goods and Services Tax’ amendments as proposed vide the Finance Bill, 2021.Budget 2021 | CENTRAL GOODS AND SERVICES TAX ACT, 2017 Retrospective expansion in ‘scope of supply’ [new clause (aa) to

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February 10, 2021

Table of Contents Budget 2021: Revised Conditions for Input Tax Credit What is the new Budget 2021 update on ITC under GST? What was the GST Act, 2017 provision before Budget 2021?Why is Section-16 (Input Tax Credit) important?Tell me more about the Budget 2021update on Input Tax CreditDo not worry! We’ll put it in simpler words.Important Rules In connection With

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