As part of her presentation of the Budget 2023-24, Nirmala Sitharaman, the Finance Minister, has shared the details of the budget. Listed in this post are nine changes to the GST legislation included in budget 2023-24. A number of important changes to GST legislation for businesses have been announced in Budget 2023-24, including sections 132 and 138 of the CGST Act, allowing goods to be supplied without GST registration, amending schedule III, releasing GST returns, issuing ITCs for CSR expenditures, introducing new section 158A, amending section 2 clause (16), enabling access to online databases, etc.