# GST Changes Applicable From 01.01.2021: Amendment to Composition Scheme Under CGST Act - 29.12.2020

Finance Act, 2020 has amended Section 10(2) of the Central Goods and Services Tax Act, 2017 to provide that a registered person seeking to pay the tax under composition scheme shall not be engaged in making any supply of even services.

Tags : Finance Act 2020 Central Goods and Services Act 2017 Composition Scheme

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