Hon’ble Finance Minister of India, Shrimati Nirmala Sitharaman, presented the union budget 2023-2024 on 1st February 2023.Accordingly, the Finance Bill, 2023 has proposed various amendments under the Goods and Services Tax law. Provisions relating to the input tax credit, composition scheme, return filing, registration, refund, penalty, etc. are proposed to be amended.In the current article,