Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Section 16 of GST Amendment Act Revised: Clarifications on Receipt of Goods and Services, Sections 41 and 43A Included.</h1> Section 16 of the Central Goods and Services Tax (Amendment) Act, 2018, has been revised. In sub-section (2), clause (b) now includes an updated Explanation, clarifying that a registered person is deemed to have received goods or services when the supplier delivers goods to a recipient or another person on the registered person's direction, or when services are provided on their account. Additionally, clause (c) has been amended to replace 'section 41' with 'section 41 or section 43A,' expanding the applicable sections.