1.Waire on interest & penalty on demand notices from FY 2017-18, 2018-19 7 2019-20 are available if full tax amount is settled before 31 march, 2025.
2.Raw materials for liquor production, specifically undenatured extra neutral alcohol are excluded from GST.
3.Self Invoicing-Invoice under RCM shall be issued within 30 days from the date of supply of goods or service.
4.Sub section (1A) inserted in section 70 of CGST Act to enable approve by authorized person on behalf of summoned person.