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What is the impact of Section 16(2) (aa) of CGST Act -20170-With amended Rule 59 of CGST Rule

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. Provision as per Law 16(2) (aa) The details of the Tax Invoice/Bill or debit […]