GST Provision related to communication of Details of invoice or debit note to the recipient to be effective from 1 January, 2022: CBIC [Read Notification]

The Central Board of Indirect Taxes and Customs (CBIC) notified the sections 108, 109 and 113 to 122 of Finance Act, 2021 to be effective from 1 January, 2022. “In exercise of the powers conferred by clause (b) of sub-section (2) of section 1 of the Finance Act, 2021 (13 of 2021), the Central Government […]
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