52nd GST Council meeting Recommendations

1) Amnesty Scheme for filing Time barred appeals till 31st Jan 24

2) GST Applicability On Personal / Corporate Guarantee

3) Automatic restoration of provisionally attached property after expiry of 1 year

4) Realization in INR Vostro on export of services

5) Supply to SEZ with payment of IGST

6) Advocates to be judicial members of Tribunal

7) Mandatory ISD application for third party services for multi GSTINs

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