The fifth budget under Modi 2.0 was unveiled by Union Finance Minister Nirmala Sitharaman. The Indian economy is on the right track and is poised for a bright future, according to Nirmala Sitharaman, who made this statement in the final comprehensive budget before the general elections next year. Sitharaman highlighted significant modifications to the tax slabs under the new tax regime as well as a significant increase in funding for railways and capital expenditures, which will greatly benefit taxpayers and the economy. Certain important and welcome changes were also made to the GST regime which will have a long-lasting impact on the entire GST environment. These changes range from key policy changes with respect to inclusion of composition taxpayers in e-commerce, decriminalisation of certain offences under GST as well as certain technical aspects of GST with respect to filing of returns. A registered person who supplies products or services .......