The Central Board of Indirect Taxes and Customs (CBIC) has given a GST circular No.169/2022 for the revision of sections 73 and 74 of the Central GST Acts. Vide GST Notification No. 02/2022-Central Tax on 11th March 2022, para 3A is been inserted in the Notification No. 2/2017-Central Tax on 19th June 2017, to empower […]