What is New Provision as per section 16(2) (aa)? Recently inserted new Section 16(2) (aa) of CGST Act Finance Bill, 2021. In this Article we are trying to discuss & analysis of Section 16(2) (aa) with Section 37 of CGST Act-2017.ContentsWhat is New Provision as per section 16(2) (aa)?Provision as per Law 16(2) (aa) What is … Continue reading What is the impact of Section 16(2) (aa) of CGST Act -20170-With amended Rule 59 of CGST Rule