-By Nitesh Mishra The Central Goods and Services Act, 2017 (“the Act” or “CGST Act”) ushered in a novel tax regime in India. Section 132 of the Act has prescribed [...]
-By Nitesh Mishra The Central Goods and Services Act, 2017 (“the Act” or “CGST Act”) ushered in a novel tax regime in India. Section 132 of the Act has prescribed [...]