Insights
Section 168A of CGST Act was inserted vide the Taxation and Other laws (Relaxation and Amendment of Certain Provisions) Act, 2020 which gave power to the Government to extend the time limit in respect of any actions which cannot be completed due to force majeure events such as war, epidemic, flood, draught, fire, cyclone, earth quake or any other calamity caused by nature or otherwise.
Guidelines for CGST field formations undertaking investigations to ensure ease of doing business
CBIC Instructions navigating taxability on secondment of employees from overseas group entity.