Analysis | Input Service Distribution (ISD) Registration – Finance Bill 2024 Amendments
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This article provides an in-depth examination of the proposed amendment, including:
‣ Key amendments in the provisions relating to ISD – Section 2(61) and Section 20 of the CGST Act, 2017
‣ Analysis of the proposed amendment to ISD provisions
‣ Impact of proposed amendment on cross-charge
‣ Practical implications as well as difficulties due to the proposed amendment
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