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India: GST amendment bills introduced

India legislation, goods and services tax

India's government introduced four bills in the Lok Sabha (parliament) that would amend measures under the goods and services tax (GST) legislation.


Related content

The four GST bills introduced in the Lok Sabha are referred to as:

  • Central goods and services tax (amendment) bill
  • Integrated goods and services tax (amendment) bill
  • Goods and services tax (compensation to states) amendment bill
  • Union territory goods and services tax (amendment) bill

The amendments proposed in the bills were based on recommendations made by the GST Council.


Read an August 2018 report [PDF 762 KB] prepared by the KPMG member firm in India

GST forms

The Central Board of Indirect Taxes and Customs also issued guidance concerning when information (details) about the outward supply of goods or services is required to be reported and filed on forms GSTR-1 and GSTR-3B.


Read an August 2018 report [PDF 711 KB] prepared by the KPMG member firm in India

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