The Central Board of Indirect Taxes and Customs (CBIC), vide notification No. 52/2023 – Central Tax G.S.R. 798(E) issued on 26th October 2023 notified Central Goods and Services Tax Fourth Amendment Rules. According to the notification, the proper shall issue an ‘intimation’ instead of ‘order’ for concluding the proceedings of the GST demand notice. The…
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