Indirect Tax Alert - Gist of the legislative amendments coming into force from 1 October 2023
29 September 2023
Effective 1 October 2023, various amendments to the GST law (i.e., Integrated Goods and Services Tax Act, 2017, Central Goods and Services Tax Act, 2017 and Central Goods and Services Tax Rules, 2017) will come into force. Additionally, various amendments pertaining to the ‘casino’ and ‘online gaming’ industry are also proposed under the GST law which is likely to be implemented with effect from 1 October 2023.
We, at BDO in India, have prepared and summarised a gist of these legislative amendments. We hope you will find it timely and useful.