The Union Budget 2021 changes in GST law

The recent Union Budget did not propose any changes in the GST rates; this being possible only on the recommendation of the GST council. So, the debate about the rates being high, about the multiplicity of slabs, about the need to converge rates, will continue. The Finance Bill 2021 however did propose several important changes in the GST law. These, spread from clauses 99 to 114 of the Bill cover…