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