Eye Share : Devil lies in the Details of Amendments Rule 96(10) of CGST Rules- Is there a discrimination?

The amendments to GST Acts / Rules are really taking a toll on the people and Industry. During year 2018, we have Central Goods and Services (Tenth Amendment)Rules 2018 in place which means 10 amendments have taken place in a span of just 8.5 months. Mr. Ashit Kumar Chatterji (Tax Consultant) in his insightful article analyses the changes made to Rule 96 of CGST Rules vide Notification No. 3/...