Budget 2024 Update- Change in Definition of ISD [Section-2 (61) of CGST]
Amendment in Section - 2 Clause 61 of CGST Act 2017 (Definition of Input Service Distributor) :- New [Section-2 (61)]: Input Service Distributor” means an office of the supplier of goods or services or both which receives tax invoices towards the receipt of input services, including invoices in respect…
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