Integrated Goods and Services Tax (Amendment) Act, 2023

From the IndiaAuditLens Law Library

GST›Integrated Goods and Services Tax (Amendment) Act, 2023

The 5 provisions of the Integrated Goods and Services Tax (Amendment) Act, 2023. 5 have a Law Library page so far, linked below; the others are listed by title.

Provisions

ProvisionTitle
Section 1Short title, extent and commencement
Section 2Amendment of section 2
Section 3Amendment of section 5
Section 4Amendment of Section 10
Section 5Insertion of new section 14A- Special provision for specified actionable claims supplied by a person located outside taxable territory