Key GST Changes Coming Into Effect From January 1, 2022

Introduction Since its introduction in 2017, the Indian GST regime has gone through several rounds of amendments. Another set of far-reaching amendments will come into force with effect from January 1, 2022. Some of these changes flow from the amendments to the Central Goods and Services Tax Act, 2017 ("CGST Act") which were introduced vide the Finance Act, 2021 ("Finance Act") but brought in…