Section	Existing Provisions	New Provision
7(1Ka)	No provision	Notwithstanding anything contained in Sub section (1), the Government of Nepal may, by publishing a notice in the Nepal Gazette, prescribe multiple rates of tax under Sub section (1), provided that such rates shall not exceed the rate specified therein, and may also specify the goods and services subject to such tax.
7(1Kha)	No provision	Notwithstanding anything contained in sub-section (1) and (1Ka), any person operating a ride-sharing service (ride-sharing operator) who transacts with a person providing transportation and delivery services through the platform, and any person providing electricity service to the ultimate consumer, shall be required to withhold tax at the rate of five percent on the taxable value determined under this Act and the rules framed thereunder, and deposit the same accordingly.
7(2)	Notwithstanding anything U/S 7(1) or 7(1Ka), 0% VAT is levied on goods and services listed under Annexure-2	Notwithstanding anything U/S 7(1) or 7(1Ka), 0% VAT is levied on goods and services listed under Annexure-2
8(2Kha)	No provision	A resident ride-sharing platform operator shall determine and collect tax on the taxable value on transactions conducted with person providing vehicle or freight services
14Ka(1)	Tax Payer may issue electric invoice after approval from department	The Department may set standard and procedure for any person to issue electronic invoice
14Ka(2)	Notwithstanding anything written, the Department may, by publishing a notice, order the taxpayer specified in such notice to mandatorily issue invoices electronically and link them to the Department's Central Invoice Monitoring System (CBMS)	Notwithstanding anything written, the Department may, by publishing a notice, order the taxpayer specified in such notice to mandatorily issue invoices electronically and link them to the Department's Central Invoice Monitoring System (CBMS) or to issue electronic invoices using the billing system provided by the Department.
16Kha	VAT paid on goods that are unusable due to theft, fire, wear and tear or destructive activities maybe deducted in accordance with prescribed condition.	VAT paid on goods that are unusable due to theft, fire, wear and tear, Natural disaster or destructive activities maybe deducted in accordance with prescribed condition.
18(1Ka)	Taxpayers in district without an IRO may submit their tax return and tax amount to the relevant District treasury and comptroller's office by the 15th of the month in which the return is due. Such tax returns shall be forwarded by the concern office to the IRO within 7 days	Taxpayers in district without an IRO may submit their tax return and tax amount to the concerned local authority or District treasury comptroller office by the 15th of the month in which the return is due. Such tax returns shall be forwarded by the concern office to the IRO within 7 days
18(4)	No provision	If a taxpayer wishes to amend the tax return submitted within the deadline, he/she may amend the tax return within seven days from the date of submission of the return in accordance with the procedure prescribed by the Department.
25(1Kha)	If Consumable goods and services purchased is paid through electronic mode of payment, 10% of such payment shall be refunded to his or her bank account as cash incentive	If Consumable goods and services purchased is paid through electronic mode of payment, 10% of VAT be payment shall be immediately exempted as cash incentive
25(Ga1)	VAT Refund of Excess Amount Paid Under Contract: 1. If public entity as per prevailing public procurement act or institution or organization fully or partly owned by the Government of Nepal deposits VAT while making payment to contractor or supplier in respect of supply of goods or services or both in the name of the contractor or supplier, the concerned contractor may offset the amount deposited in his name from the amount payable by him. 2. The concerned contractor or supplier shall give application if he/she wants get refund of excess deposited VAT after offsetting pursuant to sub-section (1) for a continuous period of 4 months. 3. The tax officer shall refund the VAT in 60 days if it is found refundable on an examination of the application. 4. The concerned contractor or supplier shall not be allowed to offset VAT already claimed for refund.	Deleted
29(1)(Chha2)	If taxpayer issuing electronic invoices is found to have used software capable of erasing or altering data, a fine of five lakh rupees shall be imposed.	If taxpayer issuing electronic invoices is found to have used software capable of erasing or altering data, a fine of five lakh rupees shall be imposed and for non-compliance with other provision of same subsection a fine of one lakh rupees shall be imposed.
29(1)(Ta)	Tax payer violating the act or rules under the act shall be imposed one thousand rupees on each violation	Tax payer violating the act or rules under the act shall be imposed ten thousand rupees on each violation.
29(1)(Da)	No provision	Tax payer violating the directive issued by department regarding the regulation of internal transportation of goods for commercial purpose shall be imposed fifty thousand rupees per instance
32Kha(4)	No provision	Interpretation made under sub-section (1) shall be deemed final, unless a court interprets it otherwise.