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Union Budget 2020 GST – Key Amendments You Must Know!

 

GST – Background

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GST – Key changes – An overview

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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

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1. Linking of date to debit note than an invoice

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Amendment in Section 31

[Tax invoice]

Amendment in view of approaching reforms

2. Amendment in Tax invoice related provisions

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2. Amendment in Tax invoice related provisions

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2. Amendment in Tax invoice related provisions

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Union Budget 2020

 

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