Bhutan's Ministry of Finance has issued a notification on the enforcement of the Goods and Services Tax (Amendment) Act of Bhutan 2022, which was approved in parliament in June 2022 to defer the implementation of the country's new GST regime. The notification does not address the deferral of the GST regime itself, but rather provides that the repeal of several sales tax and related provisions (being replaced by the GST regime) will not be enforced until the GST system is ready. While it was previously reported that the GST regime would be deferred for two years until 1 July 2024,...