Budget 2023 to allow consent based use of GST data, to unleash benefits for taxpayers

Given that the structure of GST decision making is federal, the budget changes are mostly procedural with respect to the GST. Therefore, the presentation of the Budget is an opportunity to put into the Act and later notify changes announced in the previously held GST Council meeting.  Of the most important changes is the addition of new section 158A in the CGST Act to allow businesses to now…