The new amendments proposed by Budget 2022 to Section 38 of the CGST Act seek to introduce new restrictions on credit availment by the recipient. This podcast focuses on the scope of these restrictions and what compliance thereof means for recipients.  

Audio Source: An article published on the Bar and Bench website in February 2021 https://www.barandbench.com/view-point/the-viewpoint-budget-2022-impact-of-proposed-gst-amendments-on-credit-availment  

Authors:  Anshul Mathur, Partner (LKS), and Nitum Jain, Principal Associate (LKS)   

Voice: Nitum Jain, Principal Associate (LKS) 

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