Tighter GST rules to take effect from 1 January

NEW DELHI  : The central government has decided to bring into effect a dozen amendments to the Central Goods and Services Tax (CGST) Act from 1 January, tightening the indirect tax regime further. The changes are part of the Finance Act 2021 passed by Parliament earlier this year but their implementation date has been announced only now. The changes cover a host of issues including what const…