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GST Act 2017 Amended: New Sub-section 122(1A) Imposes Stricter Penalties for Compliance Violations from January 2021.
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....Penalty for certain offences. - Amendments as new sub-section (1A) comes into effect w.e.f. 1.1.2021 - Section 122 of the CENTRAL GOODS AND SERVICES TAX ACT, 2017....
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