Recovery provisions under central GST amended to add specified compliance sections, broadening taxable event coverage and enforcement scope. The amendment inserts additional cross-references into section 168(2) of the Central Goods and Services Tax Act to include specified compliance provisions, thereby extending the reach of the recovery framework in section 168(2) to those obligations.
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Provisions expressly mentioned in the judgment/order text.
Recovery provisions under central GST amended to add specified compliance sections, broadening taxable event coverage and enforcement scope.
The amendment inserts additional cross-references into section 168(2) of the Central Goods and Services Tax Act to include specified compliance provisions, thereby extending the reach of the recovery framework in section 168(2) to those obligations.
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