The provisions of Section 234 and that of Rule 25A of the Companies (Compromise, Arrangements and Amalgamation) Rules, 2016 are effective from 13 April 2017.
What is a GST actually?? GST is a short form from words Goods and Services Tax. It also can be known as a multi-stage consumption tax on goods and services. This kind of tax covering all sectors of the economy including export and import activities except goods and services which are categorized under zero rated supply and exempt supply orders.