Government Brings In Various Amendments To The GST Law

The government has notified several changes in the GST law and has also put into effect several amendments brought in vide the Finance Act, 2020. This alert covers the key changes notified in the GST law. Key changes brought in Goods and Service Tax Rules, 2017 through Notification No. 94/2020-Central Tax dated 22 December 2020-  Restriction on the utilization of ITC available to the extent o…