Union Budget 2020 GST – Key Amendments You Must Know!
GST – Background
GST – Key changes – An overview
GST – Key Changes
Analysis
Amendment in Section 16
[Eligibility and conditions for taking input tax credit]
The time limit for debit note rationalized
1. Linking of date to debit note than an invoice
1. Linking of date to debit note than an invoice
Amendment in Section 31
[Tax invoice]
Amendment in view of approaching reforms
2. Amendment in Tax invoice related provisions
2. Amendment in Tax invoice related provisions
2. Amendment in Tax invoice related provisions
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