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What is Aadhaar Authentication & Finance Act 2021 Changes about?

The government has made Aadhaar authentication and certain sections of the Finance Act 2021 effective from January 01, 2022, following amendments to the CGST Rules. Key changes include mandatory Aadhaar authentication for registered persons in specific cases, a retrospective amendment to the definition of supply, and new conditions for availing Input Tax Credit. Additional provisions address the seizure and confiscation of goods, recovery of tax, and penalties related to the detention of goods and conveyanc

Author

nikhil

Language

EN