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# GST Changes Applicable From 01.01.2021: Amendment to Composition Scheme Under CGST Act - (29 Dec 2020)

GOODS AND SERVICES TAX

Finance Act, 2020 has amended Section 10(2) of the Central Goods and Services Tax Act, 2017 to provide that a registered person seeking to pay the tax under composition scheme shall not be engaged in making any supply of even services.

Tags : FINANCE ACT   2020   CENTRAL GOODS AND SERVICES ACT   2017   COMPOSITION SCHEME  

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