"The author is a retired Superintendent of Customs having taken voluntary retirement. He is presently running his consutancy in Customs, GST, EPR of PWM and EWM Rules under his proprietorship concern M/s Innovative Tax Consultants. "
Discover the implications of inserting Section 74A in the CGST Act, its comparison with Sections 73 & 74, and its impact on taxpayers in the Finance Budget 2024.
