CBIC clarifies on twitter on Explanation added in Section 75(12) of CGST Act vide Finance Act, 2021 with effect from 01.01.2022 which was notified vide Notification No. 39/2021–Central Tax | Dated: 21st December, 2021.Explanation added was as follows:- Explanation: For the purposes of this sub-section, the expression “self-assessed tax” shall include the tax payable in […]
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