GST : Article 366(29A)(B) of the Constitution of India read with section 61 of the Maharastra Vat Act and rule 58 of the Maharastra Vat Rules, 2005 - Works Contract - Amendment in rule 58 in line with judgment in Larsen & Toubro's case is pending consideration and till then, due date for filing audit report is extended (except in case of builders opting for composition scheme)
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