The National Assembly of Bhutan has published the Goods and Services Tax (Amendment) Act of Bhutan 2021 (the Amendment Act), which delays the implementation of the new GST as provided by the Goods and Services Tax Act of Bhutan 2020 until 1 July 2022 (previously 1 July 2021). The Amendment Act also delays the repeal of several sales tax and related provisions until 1 July 2022 and provides Excise Equalization Tax (EET) rates for a few products. According to the commencement provision of the Amendment Act, it is considered to have entered into force on the date it was introduced...