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.category{font-size:3.6rem;line-height:4.6rem}}.serviceindustryeventblock .more,.serviceindustryseminarblock .more{margin:32px 0 0 0;padding:0}.t43-page .rich-text-block-with-promos__custom,.t44-page .rich-text-block-with-promos__custom,.t45-insights-page .rich-text-block-with-promos__custom{padding:64px 0;margin:0}.t43-page .rich-text-block-with-promos__custom h2,.t44-page .rich-text-block-with-promos__custom h2,.t45-insights-page .rich-text-block-with-promos__custom h2{font-weight:var(--font-weight-bold);font-size:2.4rem;line-height:150%}.t43-page .rich-text-block-with-promos__custom p,.t44-page .rich-text-block-with-promos__custom p,.t45-insights-page .rich-text-block-with-promos__custom p{font-size:1.8rem;margin-bottom:24px;line-height:180%}.teal.service-industry-subscription .subscription-button .subscribe-now{border-radius:4px;padding:1.4rem 4rem 1.4rem 4.6rem;cursor:pointer;position:relative;font-size:1.6rem;border:0.2rem solid 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(max-width: 767px){.teal.service-industry-subscription .subscription-button .subscribe-now .button-vi-text{align-items:center}}@media (max-width: 1023px){.teal.service-industry-subscription .subscription-button .subscribe-now .button-vi-text{position:relative;transform:none;transition:none}.teal.service-industry-subscription .subscription-button .subscribe-now .button-vi-text:after{font-family:"GT-IconSet";speak:none;font-style:normal;font-weight:400;font-variant:normal;text-transform:none;-webkit-font-smoothing:antialiased;-moz-osx-font-smoothing:grayscale;transition:transform .6s 0s cubic-bezier(0.4, 0, 0.2, 1);display:inline-flex;margin-left:8px;pointer-events:none;font-size:1.6rem;content:'\e901';margin-top:auto;margin-bottom:auto}[dir="rtl"] .teal.service-industry-subscription .subscription-button .subscribe-now .button-vi-text:after{transform:translate(-6px, 0) rotate(-180deg)}.teal.service-industry-subscription .subscription-button .subscribe-now .button-vi-text 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<style>.subscribe-block{box-sizing:border-box;margin-top:24px;margin-bottom:32px;background:#fff;padding:16px 24px}.subscribe-block .subscribe-block-title{display:block;color:#000;margin-bottom:32px;width:100%}.subscribe-block .subscribe-block-title:not(.sectionTag):not(.exp):not(.title):not(.category):not(.fcb__title):not(.intro-title){font-size:1.8rem;line-height:1.2}.b-richtext .subscribe-block,.htmlblock .richtext .subscribe-block{background:#4f2d7f;padding:32px}.b-richtext .subscribe-block .subscribe-block-title,.htmlblock .richtext .subscribe-block .subscribe-block-title{color:#fff}.b-richtext .subscribe-block .btn-primary-light,.htmlblock .richtext .subscribe-block .btn-primary-light{border-radius:4px;padding:1.4rem 4rem 1.4rem 4.6rem;cursor:pointer;position:relative;font-size:1.6rem;border:0.2rem solid #ce2c2c;font-weight:400;display:inline-flex;vertical-align:middle;transition:all 0.3s linear;color:#ce2c2c;justify-content:center;text-decoration:none;cursor:pointer;padding:1.5rem 4.6rem;background:transparent;z-index:1;--svg-animate-duration-2nd-out: 0.6s;align-items:center;cursor:pointer;border-color:#fff;background:transparent;color:#fff;overflow:hidden;cursor:pointer}@media (max-width: 479px){.b-richtext .subscribe-block .btn-primary-light,.htmlblock .richtext .subscribe-block .btn-primary-light{width:100%;box-sizing:border-box;padding:1.4rem 3.2rem}}.b-richtext .subscribe-block .btn-primary-light .svg-animation-vi,.htmlblock .richtext .subscribe-block .btn-primary-light .svg-animation-vi{width:3rem;min-width:3rem;height:2.4rem;--svg-animate-duration: 0.3s;--svg-animate-delay: 0s;display:inline-flex;vertical-align:middle;pointer-events:none}.b-richtext .subscribe-block .btn-primary-light:hover,.b-richtext .subscribe-block .btn-primary-light:active,.b-richtext .subscribe-block .btn-primary-light:focus-visible,.htmlblock .richtext .subscribe-block 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.sub-menu-accordion_title__collapsing{display:none}.service-industry-sub-menu .sub-menu-accordion_content{-webkit-transition:max-height 1s;-moz-transition:max-height 1s;-ms-transition:max-height 1s;-o-transition:max-height 1s;transition:max-height 1s;max-height:150rem}.service-industry-sub-menu .sub-menu-accordion.collapsing .sub-menu-accordion_content{-webkit-transition:max-height .3s;-moz-transition:max-height .3s;-ms-transition:max-height .3s;-o-transition:max-height .3s;transition:max-height .3s;overflow:hidden;max-height:0}.service-industry-sub-menu .sub-menu-accordion.collapsing .sub-menu-accordion_title__showing{display:none}.service-industry-sub-menu .sub-menu-accordion.collapsing .sub-menu-accordion_title__collapsing{display:-webkit-box;display:-webkit-flex;display:-ms-flexbox;display:flex} /*# sourceMappingURL=service-industry-sub-menu.css.map */ </style> <style>.flexible-breadcrumbs{display:none}@media (min-width: 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#ce2c2c;font-weight:400;display:inline-flex;vertical-align:middle;transition:all 0.3s linear;color:#ce2c2c;justify-content:center;text-decoration:none;cursor:pointer;background:#ce2c2c;align-items:center;cursor:pointer;color:#fff;opacity:1;padding:1.4rem 32px;margin-bottom:0;margin-left:0}@media (max-width: 479px){#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn),#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn,#onetrust-consent-sdk #onetrust-accept-btn-handler,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler{width:100%;box-sizing:border-box;padding:1.4rem 3.2rem}}#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .svg-animation-vi,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .svg-animation-vi,#onetrust-consent-sdk #onetrust-accept-btn-handler .svg-animation-vi,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .svg-animation-vi{width:3rem;min-width:3rem;height:2.4rem;--svg-animate-duration: 0.3s;--svg-animate-delay: 0s;display:inline-flex;vertical-align:middle;pointer-events:none}#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):hover,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):active,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):focus-visible,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:hover,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:active,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:focus-visible,#onetrust-consent-sdk #onetrust-accept-btn-handler:hover,#onetrust-consent-sdk #onetrust-accept-btn-handler:active,#onetrust-consent-sdk #onetrust-accept-btn-handler:focus-visible,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:hover,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:active,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:focus-visible{text-decoration:none}#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):hover .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):active .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):focus-visible .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:hover .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:active .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:focus-visible .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler:hover .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler:active .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler:focus-visible .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:hover .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:active .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:focus-visible .button-vi-text{transform:translate3d(0, 0, 0)}#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):hover .svg-animation-vi,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):active .svg-animation-vi,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):focus-visible .svg-animation-vi,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:hover .svg-animation-vi,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:active .svg-animation-vi,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:focus-visible .svg-animation-vi,#onetrust-consent-sdk #onetrust-accept-btn-handler:hover .svg-animation-vi,#onetrust-consent-sdk #onetrust-accept-btn-handler:active .svg-animation-vi,#onetrust-consent-sdk #onetrust-accept-btn-handler:focus-visible .svg-animation-vi,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:hover .svg-animation-vi,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:active .svg-animation-vi,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:focus-visible .svg-animation-vi{--svg-animate-delay: 0.3s;--svg-animate-name: svg-animate;--svg-animate-name2: svg-animate2;--svg-animate-duration: 1s;opacity:1}@supports not (d: path("M0 0")){#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):hover .svg-animation-vi,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):active .svg-animation-vi,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):focus-visible .svg-animation-vi,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:hover .svg-animation-vi,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:active .svg-animation-vi,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:focus-visible .svg-animation-vi,#onetrust-consent-sdk #onetrust-accept-btn-handler:hover .svg-animation-vi,#onetrust-consent-sdk #onetrust-accept-btn-handler:active .svg-animation-vi,#onetrust-consent-sdk #onetrust-accept-btn-handler:focus-visible .svg-animation-vi,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:hover .svg-animation-vi,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:active .svg-animation-vi,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:focus-visible .svg-animation-vi{translate:var(--fallback-translate-safari) 0}}#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .button-vi-text{color:#fff;display:inline-flex;vertical-align:middle;font-size:1.6rem}#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .svg-animation-vi,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .svg-animation-vi,#onetrust-consent-sdk #onetrust-accept-btn-handler .svg-animation-vi,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .svg-animation-vi{color:#fff;opacity:0;--svg-animate-name: svg-animate-out-1;--svg-animate-name2: svg-animate-out-2}@supports (d: path("M0 0")){#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .svg-animation-vi,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .svg-animation-vi,#onetrust-consent-sdk #onetrust-accept-btn-handler .svg-animation-vi,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .svg-animation-vi{transition:opacity 0s ease;transition-delay:0.3s}}@media (max-width: 1023px){#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .svg-animation-vi,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .svg-animation-vi,#onetrust-consent-sdk #onetrust-accept-btn-handler .svg-animation-vi,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .svg-animation-vi{display:none}}#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .button-vi-text{transition:all .5s ease-in-out;transform:translateX(1rem)}@media (max-width: 479px){#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .button-vi-text{transform:none}}@media (max-width: 767px){#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .button-vi-text{align-items:center}}@media (max-width: 1023px){#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .button-vi-text{position:relative;transform:none;transition:none}#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .button-vi-text:after,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .button-vi-text:after,#onetrust-consent-sdk #onetrust-accept-btn-handler .button-vi-text:after,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .button-vi-text:after{font-family:"GT-IconSet";speak:none;font-style:normal;font-weight:400;font-variant:normal;text-transform:none;-webkit-font-smoothing:antialiased;-moz-osx-font-smoothing:grayscale;transition:transform .6s 0s cubic-bezier(0.4, 0, 0.2, 1);display:inline-flex;margin-left:8px;pointer-events:none;font-size:1.6rem;content:'\e901';margin-top:auto;margin-bottom:auto}[dir="rtl"] #onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .button-vi-text:after,[dir="rtl"] #onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .button-vi-text:after,[dir="rtl"] #onetrust-consent-sdk #onetrust-accept-btn-handler .button-vi-text:after,[dir="rtl"] #onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .button-vi-text:after{transform:translate(-6px, 0) rotate(-180deg)}#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .button-vi-text .svg-animation-vi,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .button-vi-text .svg-animation-vi,#onetrust-consent-sdk #onetrust-accept-btn-handler .button-vi-text .svg-animation-vi,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .button-vi-text .svg-animation-vi{display:none}}#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):hover .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):active .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):focus-visible .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:hover .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:active .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:focus-visible .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler:hover .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler:active .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler:focus-visible .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:hover .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:active .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:focus-visible .button-vi-text{transform:translateX(-0.4rem)}@media (max-width: 1023px){#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):hover .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):active .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):focus-visible .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:hover .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:active .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:focus-visible .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler:hover .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler:active .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler:focus-visible .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:hover .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:active .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:focus-visible .button-vi-text{transform:none}}@media (max-width: 479px){#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn),#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn,#onetrust-consent-sdk #onetrust-accept-btn-handler,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler{width:100%;cursor:pointer}#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .button-vi-text{transform:none;transition:none}#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):hover,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):active,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):focus-visible,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:hover,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:active,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:focus-visible,#onetrust-consent-sdk #onetrust-accept-btn-handler:hover,#onetrust-consent-sdk #onetrust-accept-btn-handler:active,#onetrust-consent-sdk #onetrust-accept-btn-handler:focus-visible,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:hover,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:active,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:focus-visible{color:#fff}#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):hover .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):active .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):focus-visible .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:hover .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:active .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:focus-visible .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler:hover .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler:active .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler:focus-visible .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:hover .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:active .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:focus-visible .button-vi-text{transform:none}}@media (max-width: 1023px){#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .button-vi-text{align-items:center}}#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .button-vi-text{letter-spacing:normal;display:inline-block}#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .button-vi-text:after,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .button-vi-text:after,#onetrust-consent-sdk #onetrust-accept-btn-handler .button-vi-text:after,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .button-vi-text:after{content:none}@media (min-width: 1024px){#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .button-vi-text{transform:translateX(1.5rem)}}@media (min-width: 768px){#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn),#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn,#onetrust-consent-sdk #onetrust-accept-btn-handler,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler{width:fit-content}}@media (max-width: 767px){#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn),#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn,#onetrust-consent-sdk #onetrust-accept-btn-handler,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler{width:100%}}#onetrust-pc-sdk #ot-pc-desc{font-size:1.4rem;margin-bottom:16px}@media (min-width: 768px){#onetrust-banner-sdk .banner-actions-container{width:fit-content}#onetrust-banner-sdk .banner-actions-container button{width:100%}}@media (max-width: 767px){#onetrust-banner-sdk .banner-actions-container{width:100%}#onetrust-banner-sdk .banner-actions-container button{width:100%}}#onetrust-banner-sdk #onetrust-button-group{display:flex;flex-wrap:wrap;justify-content:start;flex-direction:row-reverse;justify-content:center}@media (min-width: 768px){#onetrust-banner-sdk #onetrust-button-group{gap:32px}}@media (max-width: 767px){#onetrust-banner-sdk #onetrust-button-group{gap:24px}}#onetrust-banner-sdk #onetrust-policy-text,#onetrust-banner-sdk .ot-b-addl-desc,#onetrust-banner-sdk .ot-gv-list-handler{font-size:1.4rem}#onetrust-banner-sdk #onetrust-policy-title{font-size:1.8rem;float:left}@media (min-width: 768px){#onetrust-banner-sdk #onetrust-policy-text,#onetrust-banner-sdk .ot-b-addl-desc,#onetrust-banner-sdk .ot-gv-list-handler{margin:0 40px}}@media (max-width: 767px){#onetrust-banner-sdk #onetrust-policy-text,#onetrust-banner-sdk .ot-b-addl-desc,#onetrust-banner-sdk .ot-gv-list-handler{margin-left:24px}}#onetrust-banner-sdk #onetrust-policy-title{font-size:2rem;font-weight:var(--font-weight-normal)}@media (min-width: 768px){#onetrust-banner-sdk #onetrust-policy-title{padding-left:40px;padding-bottom:16px}}@media (max-width: 767px){#onetrust-banner-sdk #onetrust-policy-title{padding-left:24px}}@media (min-width: 768px){#onetrust-banner-sdk #onetrust-button-group-parent{padding:40px}}@media (max-width: 767px){#onetrust-banner-sdk #onetrust-button-group-parent{padding:24px}}#onetrust-pc-sdk #ot-pc-lst .ot-tgl-cntr,#onetrust-pc-sdk .ot-consent-hdr,#onetrust-pc-sdk .ot-li-hdr,#onetrust-pc-sdk #ot-sel-blk{display:none}#onetrust-pc-sdk div[role="dialog"],#onetrust-pc-sdk div[role="alertdialog"]{display:flex;flex-direction:column}#onetrust-pc-sdk #ot-pc-lst,#onetrust-pc-sdk #ot-pc-content,#onetrust-pc-sdk .ot-pc-footer{position:relative}#onetrust-pc-sdk .ot-pc-footer{flex:none}#onetrust-pc-sdk #ot-pc-content,#onetrust-pc-sdk #ot-pc-lst{flex:auto}@media (max-width: 767px){#onetrust-pc-sdk .ot-pc-header{margin:0;height:0}#onetrust-pc-sdk #ot-pc-lst{padding-bottom:24px}}#onetrust-pc-sdk #filter-apply-handler{margin-right:0}#onetrust-banner-sdk.ot-bnr-w-logo .ot-bnr-logo,#onetrust-pc-sdk .ot-pc-logo{height:40px;width:auto}#onetrust-pc-sdk .ot-pc-footer-logo{display:none}@media (min-width: 768px){#onetrust-pc-sdk .ot-pc-header,#onetrust-banner-sdk.ot-bnr-w-logo .ot-bnr-logo,#onetrust-banner-sdk .ot-pc-header{margin:40px}}@media (max-width: 767px){#onetrust-banner-sdk.ot-bnr-w-logo .ot-bnr-logo{margin:24px;margin-top:32px;margin-bottom:40px}}#onetrust-pc-sdk .ot-pc-header{border:none;text-align:left}@media (min-width: 768px){#onetrust-pc-sdk .ot-pc-header{min-height:4rem}}@media (max-width: 767px){#onetrust-pc-sdk .ot-pc-header .ot-pc-logo{display:none}}#onetrust-consent-sdk #onetrust-policy-title,#onetrust-consent-sdk #onetrust-policy-text,#onetrust-consent-sdk .ot-b-addl-desc,#onetrust-consent-sdk .ot-dpd-desc,#onetrust-consent-sdk .ot-dpd-title,#onetrust-consent-sdk #onetrust-policy-text *:not(.onetrust-vendors-list-handler),#onetrust-consent-sdk .ot-dpd-desc *:not(.onetrust-vendors-list-handler),#onetrust-consent-sdk #onetrust-banner-sdk #banner-options *,#onetrust-banner-sdk .ot-cat-header,#onetrust-banner-sdk .ot-optout-signal{color:#070707;text-align:initial}.onetrust-pc-dark-filter.ot-fade-in:not([style])+#onetrust-banner-sdk{display:none}#onetrust-pc-sdk .ot-accordion-layout.ot-cat-item:first-of-type{margin:0}#onetrust-pc-sdk .ot-accordion-layout.ot-cat-item:first-of-type,#onetrust-pc-sdk .ot-accordion-layout.ot-cat-item,#onetrust-pc-sdk .ot-pc-header{padding:0;border-top:none;border-left:none;border-right:none}#onetrust-pc-sdk .ot-accordion-layout.ot-cat-item{border-color:#f2f0ee}#onetrust-pc-sdk .ot-switch{width:32px;height:16px}#onetrust-pc-sdk .ot-switch-nob{background-color:#fff;border-color:#ccc4bd}#onetrust-pc-sdk .ot-switch-nob::before{background-color:#ccc4bd;height:16px;width:16px;bottom:-1px;transform:translateX(-1px)}#onetrust-pc-sdk .ot-tgl input:checked+.ot-switch .ot-switch-nob{background-color:#fff;border-color:#4f2d7f}#onetrust-pc-sdk .ot-tgl input:checked+.ot-switch .ot-switch-nob::before{background-color:#4f2d7f;transform:translateX(16px)}#onetrust-pc-sdk .ot-cat-grp input[type="checkbox"]:checked+label:after{display:none}#onetrust-pc-sdk #ot-pc-title:first-of-type{margin-top:0;margin-bottom:16px}#onetrust-consent-sdk #onetrust-pc-sdk .ot-acc-grpcntr.ot-acc-txt{background:transparent}#onetrust-pc-sdk .ot-accordion-layout .ot-acc-grpdesc{margin:8px 0;padding:0}#onetrust-pc-sdk .ot-accordion-layout .ot-vlst-cntr,#onetrust-pc-sdk .ot-accordion-layout .ot-hlst-cntr{padding-left:0;width:100%}#onetrust-pc-sdk .ot-plus-minus{background:#fff;border-radius:90%;height:24px;width:24px;margin:0;margin-right:8px;margin-left:0;top:-1px}#onetrust-pc-sdk .ot-host-item .ot-plus-minus{margin-right:8px}#onetrust-pc-sdk .ot-vs-config .ot-acc-hdr .ot-tgl{top:3px}#onetrust-pc-sdk button[aria-expanded=true] ~ .ot-acc-hdr .ot-plus-minus span:first-of-type,#onetrust-pc-sdk button[aria-expanded=true] ~ .ot-acc-hdr .ot-plus-minus span:last-of-type,#onetrust-pc-sdk .ot-plus-minus span:first-of-type,#onetrust-pc-sdk .ot-plus-minus span:last-of-type{top:50%;left:50%;transform:translate(-50%, -50%);background:#4f2d7f}#onetrust-pc-sdk .ot-plus-minus span:first-of-type{width:2px;height:12px}#onetrust-pc-sdk .ot-plus-minus span:last-of-type{width:12px;height:2px}#onetrust-pc-sdk .ot-vs-config .ot-acc-hdr{margin:16px 0;padding:0}#onetrust-pc-sdk button[aria-expanded=true] ~ .ot-acc-hdr .ot-plus-minus span:first-of-type{display:none}#onetrust-pc-sdk #accept-recommended-btn-handler{margin-right:0;margin-bottom:0}#onetrust-pc-sdk .ot-vs-config .ot-acc-hdr div:first-child{margin-left:0}#onetrust-consent-sdk #onetrust-pc-sdk .privacy-notice-link,#onetrust-consent-sdk #onetrust-pc-sdk .ot-pgph-link,#onetrust-consent-sdk #onetrust-pc-sdk .category-vendors-list-handler,#onetrust-consent-sdk #onetrust-pc-sdk .category-vendors-list-handler+a,#onetrust-consent-sdk #onetrust-pc-sdk .category-host-list-handler,#onetrust-consent-sdk #onetrust-pc-sdk .ot-ven-link,#onetrust-consent-sdk #onetrust-pc-sdk .ot-ven-legclaim-link,#onetrust-consent-sdk #onetrust-pc-sdk #ot-host-lst .ot-host-name a,#onetrust-consent-sdk #onetrust-pc-sdk #ot-host-lst .ot-acc-hdr .ot-host-expand,#onetrust-consent-sdk #onetrust-pc-sdk #ot-host-lst .ot-host-info a,#onetrust-consent-sdk #onetrust-pc-sdk #ot-pc-content #ot-pc-desc .ot-link-btn,#onetrust-consent-sdk #onetrust-pc-sdk .ot-vnd-serv .ot-vnd-item .ot-vnd-info a,#onetrust-consent-sdk #onetrust-pc-sdk #ot-lst-cnt .ot-vnd-info a,#onetrust-consent-sdk #onetrust-banner-sdk a[href],#onetrust-consent-sdk #onetrust-banner-sdk a[href] font,#onetrust-consent-sdk #onetrust-banner-sdk .ot-link-btn{color:#ce2c2c;font-weight:var(--font-weight-normal);text-decoration:underline;text-underline-offset:.18em}#onetrust-consent-sdk #onetrust-pc-sdk .privacy-notice-link:hover,#onetrust-consent-sdk #onetrust-pc-sdk .ot-pgph-link:hover,#onetrust-consent-sdk #onetrust-pc-sdk .category-vendors-list-handler:hover,#onetrust-consent-sdk #onetrust-pc-sdk .category-vendors-list-handler+a:hover,#onetrust-consent-sdk #onetrust-pc-sdk .category-host-list-handler:hover,#onetrust-consent-sdk #onetrust-pc-sdk .ot-ven-link:hover,#onetrust-consent-sdk #onetrust-pc-sdk .ot-ven-legclaim-link:hover,#onetrust-consent-sdk #onetrust-pc-sdk #ot-host-lst .ot-host-name a:hover,#onetrust-consent-sdk #onetrust-pc-sdk #ot-host-lst .ot-acc-hdr .ot-host-expand:hover,#onetrust-consent-sdk #onetrust-pc-sdk #ot-host-lst .ot-host-info a:hover,#onetrust-consent-sdk #onetrust-pc-sdk #ot-pc-content #ot-pc-desc .ot-link-btn:hover,#onetrust-consent-sdk #onetrust-pc-sdk .ot-vnd-serv .ot-vnd-item .ot-vnd-info a:hover,#onetrust-consent-sdk #onetrust-pc-sdk #ot-lst-cnt .ot-vnd-info a:hover,#onetrust-consent-sdk #onetrust-banner-sdk a[href]:hover,#onetrust-consent-sdk #onetrust-banner-sdk a[href] font:hover,#onetrust-consent-sdk #onetrust-banner-sdk .ot-link-btn:hover{text-decoration:none}#onetrust-consent-sdk #onetrust-policy-text .cookie-policy-link{display:inline-block}#onetrust-pc-sdk #ot-pc-hdr,#onetrust-pc-sdk #ot-lst-cnt{margin-left:0;margin-right:0}@media (max-width: 767px){#onetrust-pc-sdk #ot-pc-hdr,#onetrust-pc-sdk #ot-lst-cnt{padding:0;padding-right:24px}}#onetrust-pc-sdk ul li{padding-left:0;padding-right:0;border-color:#f2f0ee}#onetrust-pc-sdk #ot-fltr-cnt{width:30rem;border-radius:16px;height:fit-content}@media (min-width: 768px){#onetrust-pc-sdk #ot-fltr-cnt{top:7.5rem;width:40rem;left:auto;right:32px;padding:1.4rem;padding-top:0;padding-left:9px;padding-bottom:24px}}@media (max-width: 767px){#onetrust-pc-sdk #ot-fltr-cnt{max-height:fit-content;padding:0;margin:0;padding-bottom:24px;right:-8px;left:auto;width:100%;max-width:32rem;top:8.5rem}}#onetrust-pc-sdk #ot-fltr-cnt .ot-chkbox{text-align:left}#onetrust-pc-sdk #ot-fltr-cnt .ot-chkbox label{padding-left:32px}#onetrust-pc-sdk #ot-fltr-cnt #clear-filters-handler{float:right}@media (min-width: 768px){#onetrust-pc-sdk .ot-fltr-opt{margin-left:16px}}@media (max-width: 767px){#onetrust-pc-sdk .ot-fltr-opt{margin-left:24px}}#onetrust-pc-sdk .ot-fltr-cntr{float:right;left:auto}@media (max-width: 767px){#onetrust-pc-sdk .ot-fltr-cntr{right:10%;position:absolute}}@media (min-width: 768px){#onetrust-pc-sdk .ot-fltr-cntr{right:5rem}}#onetrust-pc-sdk .ot-search-cntr{float:left}@media (min-width: 768px){#onetrust-pc-sdk .ot-search-cntr{margin-right:32px}}@media (max-width: 767px){#onetrust-pc-sdk .ot-search-cntr{margin-right:12px}}@media (max-width: 767px){#onetrust-pc-sdk #ot-back-arw{margin-left:12px;margin-right:auto}}#onetrust-pc-sdk .ot-chkbox label::after{top:0}#onetrust-pc-sdk #filter-btn-handler:hover,#onetrust-pc-sdk #filter-btn-handler,#onetrust-pc-sdk .ot-chkbox input:checked ~ label::before{background-color:#4f2d7f;border-color:#4f2d7f}#onetrust-pc-sdk .ot-chkbox label::before{border-color:#4f2d7f}#onetrust-consent-sdk #onetrust-pc-sdk #ot-pc-lst #ot-lst-title h3{font-size:1.6rem;font-weight:var(--font-weight-normal)}#onetrust-consent-sdk #onetrust-pc-sdk .ot-tgl input:focus+.ot-switch,.ot-switch .ot-switch-nob,.ot-switch .ot-switch-nob:before,#onetrust-pc-sdk .ot-checkbox input[type="checkbox"]:focus+label::before,#onetrust-pc-sdk .ot-chkbox input[type="checkbox"]:focus+label::before,#onetrust-consent-sdk #onetrust-banner-sdk *:focus,#onetrust-consent-sdk #onetrust-banner-sdk:focus,#onetrust-consent-sdk #onetrust-pc-sdk *:focus,#onetrust-consent-sdk #onetrust-pc-sdk .ot-vlst-cntr>a:focus{outline:none}#onetrust-consent-sdk #onetrust-pc-sdk *:focus{border:none}#onetrust-consent-sdk #onetrust-pc-sdk .ot-tgl input:focus-visible+.ot-switch,#onetrust-pc-sdk .ot-checkbox input[type="checkbox"]:focus-visible+label::before,#onetrust-pc-sdk .ot-chkbox input[type="checkbox"]:focus-visible+label::before,#onetrust-consent-sdk #onetrust-banner-sdk *:focus-visible,#onetrust-consent-sdk #onetrust-pc-sdk *:focus-visible,#onetrust-consent-sdk #onetrust-pc-sdk .ot-vlst-cntr>a:focus-visible{outline:thin dotted ;outline-offset:-1px}#onetrust-pc-sdk .ot-checkbox input[type="checkbox"]:focus-visible+label::before,#onetrust-pc-sdk .ot-chkbox input[type="checkbox"]:focus-visible+label::before{outline-offset:0}#onetrust-pc-sdk #ot-lst-title{margin-top:0;text-align:left}#onetrust-pc-sdk #ot-lst-title h3{margin-left:12px}#onetrust-pc-sdk.otPcCenter{overflow:initial}@media (max-width: 767px){#onetrust-pc-sdk.otPcCenter{max-height:calc(100% - 10rem);bottom:0;top:auto}}@media (max-width: 767px){#onetrust-banner-sdk #onetrust-policy-text,#onetrust-banner-sdk :not(.ot-dpd-desc)>.ot-b-addl-desc,#onetrust-banner-sdk .ot-dpd-container{margin-left:24px;margin-right:24px;margin-bottom:0}}@media (max-width: 767px){#onetrust-banner-sdk #onetrust-accept-btn-handler,#onetrust-banner-sdk #onetrust-reject-all-handler,#onetrust-banner-sdk #onetrust-pc-btn-handler{margin-bottom:0}}#onetrust-pc-sdk .ot-accordion-layout .ot-acc-grpdesc,#onetrust-pc-sdk .ot-host-name,#onetrust-pc-sdk #ot-pc-title{font-size:1.4rem}#onetrust-pc-sdk .ot-host-expand,#onetrust-pc-sdk .ot-host-opt li>div div,#onetrust-pc-sdk .category-vendors-list-handler,#onetrust-pc-sdk .category-vendors-list-handler+a,#onetrust-pc-sdk .category-host-list-handler{font-size:1.2rem}#onetrust-pc-sdk .category-host-list-handler,#onetrust-consent-sdk #onetrust-pc-sdk h4,#onetrust-pc-sdk .ot-host-item 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Customised support for tech-driven companies in healthcare, gaming, and more.">Unlock growth with Grant Thornton Bharat's Digital Natives solutions. Customised support for tech-driven companies in healthcare, gaming, and more.</div> </li> <li class="mega-content__item "> <a href="/en/services/consulting/business-consulting/" class="mega-link mega-link--level-3">Business Consulting</a> <div class="mega-content__item--descriptions" title="Our business consulting specialists offer a comprehensive blend of strategic advisory services. We assess the business, industry, operating model, synergy, skill sets and vision of the organisation and recommend the way forward">Our business consulting specialists offer a comprehensive blend of strategic advisory services. We assess the business, industry, operating model, synergy, skill sets and vision of the organisation and recommend the way forward</div> </li> <li class="mega-content__item "> <a href="/en/services/consulting/dgtl/" class="mega-link mega-link--level-3">Digital Transformation Services</a> <div class="mega-content__item--descriptions" title="Grant Thornton’s digital transformation services help traditional businesses digitalise their business models with cloud technology, IoT consulting, app development and more DigiTech solutions.">Grant Thornton’s digital transformation services help traditional businesses digitalise their business models with cloud technology, IoT consulting, app development and more DigiTech solutions.</div> </li> <li class="mega-content__item "> <a href="/en/services/consulting/human-capital-consulting/" class="mega-link mega-link--level-3">Human Capital Consulting</a> <div class="mega-content__item--descriptions" title="Our Human Capital Consulting team harnesses technology and industry expertise to assist in constructing adaptable organisations with transparency, fostering productive and value-driven workforces, and inspiring employees to engage meaningfully in their tasks.">Our Human Capital Consulting team harnesses technology and industry expertise to assist in constructing adaptable organisations with transparency, fostering productive and value-driven workforces, and inspiring employees to engage meaningfully in their tasks.</div> </li> <li class="mega-content__item "> <a href="/en/services/consulting/production-linked-incentive-scheme/" class="mega-link mega-link--level-3">Production Linked Incentive Scheme</a> <div class="mega-content__item--descriptions" title="Production-linked Incentive Scheme by the Indian government is aimed at boosting manufacturing. Grant Thornton Bharat offers varied services across sectors to help businesses avail of this scheme.">Production-linked Incentive Scheme by the Indian government is aimed at boosting manufacturing. Grant Thornton Bharat offers varied services across sectors to help businesses avail of this scheme.</div> </li> <li class="mega-content__item "> <a href="/en/services/consulting/public-sector-advisory/" class="mega-link mega-link--level-3">Public Sector Advisory</a> <div class="mega-content__item--descriptions" title="Our Public Sector Advisory team has focused streams, aligned with the core priorities of the Government of India. We are responsible for providing innovative and customized technical and managerial solutions.">Our Public Sector Advisory team has focused streams, aligned with the core priorities of the Government of India. We are responsible for providing innovative and customized technical and managerial solutions.</div> </li> <li class="mega-content__item "> <a href="/en/services/consulting/tech-advisory/" class="mega-link mega-link--level-3">Tech Advisory</a> <div class="mega-content__item--descriptions" title="We have amalgamated Digital Transformation, IT Advisory & Information Management and Analytics into a new offering, DigiTech.">We have amalgamated Digital Transformation, IT Advisory & Information Management and Analytics into a new offering, DigiTech.</div> </li> </ul> </div> </div> </div> <div class="mega__level--3 " data-feature="Tax, Regulatory & Finance Consulting"> <div class="mega-header "> <div class="mega-header__title h2"> <a href="/en/services/tax-regulatory-finance-consulting/">Tax, Regulatory & Finance Consulting</a> </div> <div class="mega-descriptions" title="Tax advisory and advisory services in India by Grant Thornton aim to help businesses of all sizes to formulate and implement effective strategies to optimize their taxes and minimize tax challenges."> Tax advisory and advisory services in India by Grant Thornton aim to help businesses of all sizes to formulate and implement effective strategies to optimize... <div class="mega-overview__container"> <a class="mega-see__overview" href="/en/services/tax-regulatory-finance-consulting/" title="Tax, Regulatory & Finance Consulting"> <text class="button-vi-text">See Overview</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> <div class="mega__level--3__listing "> <ul class="mega__content--listing"> <li class="mega-content__item "> <a href="/en/services/tax-regulatory-finance-consulting/direct-tax/" class="mega-link mega-link--level-3">Direct Tax services</a> <div class="mega-content__item--descriptions" title="Our tax specialists offer a comprehensive blend of tax services, tax litigation, regulatory and compliance services, helping you navigate through complex business matters.">Our tax specialists offer a comprehensive blend of tax services, tax litigation, regulatory and compliance services, helping you navigate through complex business matters.</div> </li> <li class="mega-content__item "> <a href="/en/services/tax-regulatory-finance-consulting/indirect-tax/" class="mega-link mega-link--level-3">Indirect Tax Services</a> <div class="mega-content__item--descriptions" title="Get tax services by leading tax firm Grant Thornton India. Our indirect tax services include consulting, compliance and litigation services for corporate, international and transaction tax">Get tax services by leading tax firm Grant Thornton India. Our indirect tax services include consulting, compliance and litigation services for corporate, international and transaction tax</div> </li> <li class="mega-content__item "> <a href="/en/services/tax-regulatory-finance-consulting/transfer-pricing/" class="mega-link mega-link--level-3">Transfer pricing services</a> <div class="mega-content__item--descriptions" title="Our transfer pricing services experts provide a range of services from provision of APA services to handling large global assignments including Country by Country reporting.">Our transfer pricing services experts provide a range of services from provision of APA services to handling large global assignments including Country by Country reporting.</div> </li> <li class="mega-content__item "> <a href="/en/services/tax-regulatory-finance-consulting/us-tax/" class="mega-link mega-link--level-3">US Tax</a> <div class="mega-content__item--descriptions" title="At Grant Thornton, we help individuals and dynamic companies deal with US tax laws, which are one of the most complicated tax legislations across the world.">At Grant Thornton, we help individuals and dynamic companies deal with US tax laws, which are one of the most complicated tax legislations across the world.</div> </li> <li class="mega-content__item "> <a href="/en/services/tax-regulatory-finance-consulting/financial-advisory-services/" class="mega-link mega-link--level-3">Financial Services - Tax</a> <div class="mega-content__item--descriptions" title="Best financial advisory services, tailored for small and large businesses by the experts having comprehensive knowledge of domestic laws and access to multifaceted tools to provide a valuable results.">Best financial advisory services, tailored for small and large businesses by the experts having comprehensive knowledge of domestic laws and access to multifaceted tools to provide a valuable results.</div> </li> <li class="mega-content__item "> <a href="/en/services/tax-regulatory-finance-consulting/financial-reporting-advisory-services/" class="mega-link mega-link--level-3">Financial Reporting consulting services</a> <div class="mega-content__item--descriptions" title="Our experts have significant hands-on experience in providing IFRS/US GAAP services, end-to-end solutions and support services to fulfil financial reporting requirements.">Our experts have significant hands-on experience in providing IFRS/US GAAP services, end-to-end solutions and support services to fulfil financial reporting requirements.</div> </li> <li class="mega-content__item "> <a href="/en/services/tax-regulatory-finance-consulting/fund-accounting-and-financial-reporting/" class="mega-link mega-link--level-3">Fund accounting and financial reporting</a> <div class="mega-content__item--descriptions" title="International operations often lack standardisation and have varied local reporting formats and requirements. Our experts can offer proactive insights, practical guidance, and positive progress and help meet regulatory timeframes.">International operations often lack standardisation and have varied local reporting formats and requirements. Our experts can offer proactive insights, practical guidance, and positive progress and help meet regulatory timeframes.</div> </li> <li class="mega-content__item "> <a href="/en/services/tax-regulatory-finance-consulting/compliance-and-secretarial-services/" class="mega-link mega-link--level-3">Compliance and Secretarial Services</a> <div class="mega-content__item--descriptions" title="Our experts can assist in overhauling the entire compliance machinery of the organisation through evaluation of the applicable statutory obligations, monitoring of adequate governance controls, reporting and providing ongoing support.">Our experts can assist in overhauling the entire compliance machinery of the organisation through evaluation of the applicable statutory obligations, monitoring of adequate governance controls, reporting and providing ongoing support.</div> </li> <li class="mega-content__item "> <a href="/en/services/tax-regulatory-finance-consulting/global-people-solutions/" class="mega-link mega-link--level-3">Global People Solutions</a> <div class="mega-content__item--descriptions" title="As businesses transcend borders, both domestic and global considerations need equal attention. Our interim CFO and financial controller support services help organisations meet the business vision.">As businesses transcend borders, both domestic and global considerations need equal attention. Our interim CFO and financial controller support services help organisations meet the business vision.</div> </li> <li class="mega-content__item "> <a href="/en/services/tax-regulatory-finance-consulting/finance-and-accounting-outsourcing/" class="mega-link mega-link--level-3">Finance and accounting outsourcing</a> <div class="mega-content__item--descriptions" title="Our accounting experts assist organisations in managing their accounting and reporting. Our dedicated Integrated Knowledge and Capability Centre (IKCC), allows us to service both the domestic and global markets efficiently and cost-effectively">Our accounting experts assist organisations in managing their accounting and reporting. Our dedicated Integrated Knowledge and Capability Centre (IKCC), allows us to service both the domestic and global markets efficiently and cost-effectively</div> </li> <li class="mega-content__item "> <a href="/en/services/tax-regulatory-finance-consulting/grant-thornton-compliance-management-system/" class="mega-link mega-link--level-3">Compliance Management System</a> <div class="mega-content__item--descriptions" title="We have automation solutions for you that will allow meeting government requirements and remain diligent, which when failed, can lead to penalties and loss in revenue.">We have automation solutions for you that will allow meeting government requirements and remain diligent, which when failed, can lead to penalties and loss in revenue.</div> </li> <li class="mega-content__item "> <a href="/en/services/tax-regulatory-finance-consulting/india-knowledge-and-capability-centre/" class="mega-link mega-link--level-3">IKCC: Grant Thornton's Shared Service Centre</a> <div class="mega-content__item--descriptions" title="The India Knowledge and Capability Centre (IKCC), aimed at delivering solutions by developing capabilities, has completed four years of its journey.">The India Knowledge and Capability Centre (IKCC), aimed at delivering solutions by developing capabilities, has completed four years of its journey.</div> </li> <li class="mega-content__item "> <a href="/en/services/tax-regulatory-finance-consulting/global-compliance-and-reporting-solutions/" class="mega-link mega-link--level-3">Global compliance and reporting solutions</a> <div class="mega-content__item--descriptions" title="At Grant Thornton Bharat, we meet the challenges of our clients and help them unlock their potential for growth. Our professionals offer solutions tailored to meet our clients’ global accounting and statutory reporting requirements. With first-hand experience of local reporting requirements in more than 145+ locations worldwide, we provide seamless and consistent international service delivery through a single point of contact.">At Grant Thornton Bharat, we meet the challenges of our clients and help them unlock their potential for growth. Our professionals offer solutions tailored to meet our clients’ global accounting and statutory reporting requirements. With first-hand experience of local reporting requirements in more than 145+ locations worldwide, we provide seamless and consistent international service delivery through a single point of contact.</div> </li> <li class="mega-content__item "> <a href="/en/services/tax-regulatory-finance-consulting/related-party-transactions/" class="mega-link mega-link--level-3">Related Party Transactions Governance</a> <div class="mega-content__item--descriptions" title="Grant Thornton Bharat's comprehensive related-party transaction services ensure good governance by adhering to regulatory requirements, promoting transparency, and providing robust policies for compliance, documentation, and accountability in related-party transactions.">Grant Thornton Bharat's comprehensive related-party transaction services ensure good governance by adhering to regulatory requirements, promoting transparency, and providing robust policies for compliance, documentation, and accountability in related-party transactions.</div> </li> <li class="mega-content__item "> <a href="/en/services/tax-regulatory-finance-consulting/private-client-services/" class="mega-link mega-link--level-3">Private Client Services</a> <div class="mega-content__item--descriptions" title="Grant Thornton Bharat Private Client Services offers tailored advisory for family-owned businesses, focusing on governance, compliance, tax, succession planning, and family office structuring to sustain wealth and preserve legacies across generations.">Grant Thornton Bharat Private Client Services offers tailored advisory for family-owned businesses, focusing on governance, compliance, tax, succession planning, and family office structuring to sustain wealth and preserve legacies across generations.</div> </li> <li class="mega-content__item "> <a href="/en/services/tax-regulatory-finance-consulting/gt-mitra/" class="mega-link mega-link--level-3">GTMitra: Tax & Regulatory Tool</a> <div class="mega-content__item--descriptions" title="GTMitra, a specialised tax and regulatory tool by Grant Thornton Bharat, supports multinational businesses in understanding laws and regulations for effective growth strategies.">GTMitra, a specialised tax and regulatory tool by Grant Thornton Bharat, supports multinational businesses in understanding laws and regulations for effective growth strategies.</div> </li> <li class="mega-content__item "> <a href="/en/services/tax-regulatory-finance-consulting/labour-codes/" class="mega-link mega-link--level-3">Labour codes</a> <div class="mega-content__item--descriptions" title="Labour codes solutions help you transition through the new legislation. At Grant Thornton, we help businesses divide their approach to make sure a smooth transition.">Labour codes solutions help you transition through the new legislation. At Grant Thornton, we help businesses divide their approach to make sure a smooth transition.</div> </li> <li class="mega-content__item selected"> <a href="/en/services/tax-regulatory-finance-consulting/alerts/" class="mega-link mega-link--level-3">Alerts</a> <div class="mega-content__item--descriptions" title="At Grant Thornton India, with the help of our tax alerts, we help to provide updates on how to minimise your tax exposure and risks.">At Grant Thornton India, with the help of our tax alerts, we help to provide updates on how to minimise your tax exposure and risks.</div> </li> </ul> </div> <div class="mega__content mega-featured" data-clampname="mega-promote-article"> <div class="mega-featured__contents"> <span class="mega-featured__title">Related insights:</span> <div data-anchor="/en/insights/newsletter/monthly-tax-bulletin-november-2024/" role="link" class="article-tile"> <div class="article-tile__header"> <img 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class="mega__level--3 " data-feature="ESG & Risk Consulting"> <div class="mega-header "> <div class="mega-header__title h2"> <a href="/en/services/esg-risk-consulting/">ESG & Risk Consulting</a> </div> <div class="mega-descriptions" title="Grant Thornton Bharat ESG and Risk Consulting provides expert governance, IT security, and forensic services, ensuring robust processes and controls for sustainable business outcomes and regulatory compliance."> Grant Thornton Bharat ESG and Risk Consulting provides expert governance, IT security, and forensic services, ensuring robust processes and controls for... <div class="mega-overview__container"> <a class="mega-see__overview" href="/en/services/esg-risk-consulting/" title="ESG & Risk Consulting"> <text class="button-vi-text">See Overview</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> <div class="mega__level--3__listing "> <ul class="mega__content--listing"> <li class="mega-content__item "> <a href="/en/services/esg-risk-consulting/cyber/" class="mega-link mega-link--level-3">Cyber</a> <div class="mega-content__item--descriptions" title="In today’s time, businesses have gone through large transformation initiatives such as adoption of digital technologies, transition to cloud, use of advanced technologies et al.">In today’s time, businesses have gone through large transformation initiatives such as adoption of digital technologies, transition to cloud, use of advanced technologies et al.</div> </li> <li class="mega-content__item "> <a href="/en/services/esg-risk-consulting/governance-risk--ops/" class="mega-link mega-link--level-3">Governance, Risk & Operations</a> <div class="mega-content__item--descriptions" title="Our Governance, Risk and Operations (GRO) services encompass Internal Audit, Enterprise Risk Management, Internal Financial Controls, IT advisory, Standard Operating Procedures and other services.">Our Governance, Risk and Operations (GRO) services encompass Internal Audit, Enterprise Risk Management, Internal Financial Controls, IT advisory, Standard Operating Procedures and other services.</div> </li> <li class="mega-content__item "> <a href="/en/services/esg-risk-consulting/risk-analytics/" class="mega-link mega-link--level-3">Risk analytics</a> <div class="mega-content__item--descriptions" title="Grant Thornton Bharat’s CLEARR Insights is a state-of-the art data analytics platform that will help you in seamless data analysis and efficient decision-making.">Grant Thornton Bharat’s CLEARR Insights is a state-of-the art data analytics platform that will help you in seamless data analysis and efficient decision-making.</div> </li> <li class="mega-content__item "> <a href="/en/services/esg-risk-consulting/forensic-services/" class="mega-link mega-link--level-3">Forensic & Investigation Services</a> <div class="mega-content__item--descriptions" title="The team of forensic advisory services experts consists of the best intelligence corporate experts, and fraud risk, computer forensic experts to deliver most effective solutions to dynamic Indian businesses.">The team of forensic advisory services experts consists of the best intelligence corporate experts, and fraud risk, computer forensic experts to deliver most effective solutions to dynamic Indian businesses.</div> </li> <li class="mega-content__item "> <a href="/en/services/esg-risk-consulting/esg-consulting-services/" class="mega-link mega-link--level-3">ESG consulting</a> <div class="mega-content__item--descriptions" title="Grant Thornton Bharat offers holistic ESG consulting solutions for sustainable business outcomes. With industry expertise and AI technology, we drive long-term value.">Grant Thornton Bharat offers holistic ESG consulting solutions for sustainable business outcomes. With industry expertise and AI technology, we drive long-term value.</div> </li> </ul> </div> <div class="mega__content mega-featured" data-clampname="mega-promote-article"> <div class="mega-featured__contents"> <span class="mega-featured__title">Related insights:</span> <div data-anchor="/en/insights/international-business/mid-market-firms-lead-the-way-in-esg-investments/" role="link" class="article-tile"> <div class="article-tile__header"> <img src="/globalassets/1.-member-firms/india/new-homepage/media/1200x627/554x544-indian-mid-market-firms-lead-the-way-in-sustainability.jpg" loading="lazy" class="article-tile__image" alt="Mid-market firms lead the way in ESG investments"> </div> <div class="article-tile__content-container article-content__clamp"> <div class="content"> <span class="category"> International business </span> <a href="/en/insights/international-business/mid-market-firms-lead-the-way-in-esg-investments/" class="title" title="Mid-market firms lead the way in ESG investments">Mid-market firms lead the way in ESG investments</a> <div class="text"> Sustainability has become a key priority for Indian mid-market firms, as they increasingly recognise the importance of integrating Environmental, Social and Governance (ESG) principles into their business strategies. </div> </div> <div class="page-promote__author"> <div class="page-promote__info"> <span class="article-date">04 Nov 2024</span> </div> </div> </div> </div> </div> </div> </div> </div> <div class="mega__level--3 " data-feature="Deals Consulting"> <div class="mega-header "> <div class="mega-header__title h2"> <a href="/en/services/deals-consulting/">Deals Consulting</a> </div> <div class="mega-descriptions" title="Supporting you to grow your business profitably through our partner-led deals service."> Supporting you to grow your business profitably through our partner-led deals service. <div class="mega-overview__container"> <a class="mega-see__overview" href="/en/services/deals-consulting/" title="Deals Consulting"> <text class="button-vi-text">See Overview</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> <div class="mega__level--3__listing col-3"> <ul class="mega__content--listing"> <li class="mega-content__item "> <a href="/en/services/deals-consulting/transaction-tax-services/" class="mega-link mega-link--level-3">Transaction Tax Services</a> <div class="mega-content__item--descriptions" title="Our transaction tax experts understand your business, anticipate your needs and come up with robust tax solutions that help you achieve business objectives ensuring compliance and efficiency">Our transaction tax experts understand your business, anticipate your needs and come up with robust tax solutions that help you achieve business objectives ensuring compliance and efficiency</div> </li> <li class="mega-content__item "> <a href="/en/services/deals-consulting/deal-advisory-services/" class="mega-link mega-link--level-3">Deal Advisory</a> <div class="mega-content__item--descriptions" title="Unlike other M&A advisory firm in India, we offer deal advisory services and work exclusively with controlled and well-designed strategies to help businesses grow, expand and create value.">Unlike other M&A advisory firm in India, we offer deal advisory services and work exclusively with controlled and well-designed strategies to help businesses grow, expand and create value.</div> </li> <li class="mega-content__item "> <a href="/en/services/deals-consulting/due-diligence/" class="mega-link mega-link--level-3">Due Diligence</a> <div class="mega-content__item--descriptions" title="Grant Thornton’s financial due diligence services are aimed at corporate looking for mergers and acquisitions, private equity firms evaluating investments and businesses/promoters considering sale/divestment.">Grant Thornton’s financial due diligence services are aimed at corporate looking for mergers and acquisitions, private equity firms evaluating investments and businesses/promoters considering sale/divestment.</div> </li> <li class="mega-content__item "> <a href="/en/services/deals-consulting/valuations/" class="mega-link mega-link--level-3">Valuations</a> <div class="mega-content__item--descriptions" title="As one of the leading valuation consultants in India, Grant Thornton specializes in all the aspects of the process like business valuation services, financial reporting, tax issues, etc.">As one of the leading valuation consultants in India, Grant Thornton specializes in all the aspects of the process like business valuation services, financial reporting, tax issues, etc.</div> </li> <li class="mega-content__item "> <a href="/en/services/deals-consulting/overseas-listing/" class="mega-link mega-link--level-3">Overseas Listing</a> <div class="mega-content__item--descriptions" title="Overseas listing presents a perfect platform for mid-sized Indian companies with global ambitions. Grant Thornton’s team of experts in listings, work closely with clients during all stages.">Overseas listing presents a perfect platform for mid-sized Indian companies with global ambitions. Grant Thornton’s team of experts in listings, work closely with clients during all stages.</div> </li> <li class="mega-content__item "> <a href="/en/services/deals-consulting/debt-and-special-situations/" class="mega-link mega-link--level-3">Debt & Special Situations Solutions</a> <div class="mega-content__item--descriptions" title="Grant Thornton Bharat offers specialist debt and special situations consulting services, including restructuring, insolvency, and asset tracing solutions.">Grant Thornton Bharat offers specialist debt and special situations consulting services, including restructuring, insolvency, and asset tracing solutions.</div> </li> </ul> </div> </div> </div> <div class="mega__level--3 " data-feature="Assurance Services"> <div class="mega-header "> <div class="mega-header__title h2"> <a href="/en/services/Assurance/">Assurance Services</a> </div> <div class="mega-descriptions" title="Grant Thornton Bharat offers tailored assurance and auditing services in India, ensuring NFRA compliance, sector expertise, and risk-based audits for credible reporting."> Grant Thornton Bharat offers tailored assurance and auditing services in India, ensuring NFRA compliance, sector expertise, and risk-based audits for credible... <div class="mega-overview__container"> <a class="mega-see__overview" href="/en/services/Assurance/" title="Assurance Services"> <text class="button-vi-text">See Overview</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> <div class="mega__level--3__listing "> <ul class="mega__content--listing"> <li class="mega-content__item "> <a href="/en/services/Assurance/financial-reporting-advisory-services/" class="mega-link mega-link--level-3">Financial Reporting Advisory Services</a> <div class="mega-content__item--descriptions" title="Grant Thornton Bharat Financial Reporting Advisory Services offer end-to-end solutions for complex financial requirements, including GAAP conversions, IPO support, and hedge accounting advisory, ensuring accurate financial reporting and compliance.">Grant Thornton Bharat Financial Reporting Advisory Services offer end-to-end solutions for complex financial requirements, including GAAP conversions, IPO support, and hedge accounting advisory, ensuring accurate financial reporting and compliance.</div> </li> <li class="mega-content__item "> <a href="/en/services/Assurance/attest-and-auditing-services/" class="mega-link mega-link--level-3">Financial Statement Audit and Attestation Services</a> <div class="mega-content__item--descriptions" title="Grant Thornton Bharat offers customised financial statement audit and attestation services, ensuring impeccable quality and compliance with global standards. Our partner-led approach, technical expertise, and market credibility ensure effective solutions for your business needs.">Grant Thornton Bharat offers customised financial statement audit and attestation services, ensuring impeccable quality and compliance with global standards. Our partner-led approach, technical expertise, and market credibility ensure effective solutions for your business needs.</div> </li> </ul> </div> <div class="mega__content mega-featured" data-clampname="mega-promote-article"> <div class="mega-featured__contents"> <span class="mega-featured__title">Related insights:</span> <div data-anchor="/en/insights/articles/monthly-gaap-bulletin-august-2022/" role="link" class="article-tile"> <div class="article-tile__header"> <img src="/globalassets/1.-member-firms/india/assets/pdf-images/554x544px/photograph/554x544px_website_photograph_358.jpg" loading="lazy" class="article-tile__image" alt="Monthly GAAP Bulletin – August 2022"> </div> <div class="article-tile__content-container article-content__clamp"> <div class="content"> <span class="category"> Publication </span> <a href="/en/insights/articles/monthly-gaap-bulletin-august-2022/" class="title" title="Monthly GAAP Bulletin – August 2022">Monthly GAAP Bulletin – August 2022</a> <div 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Unlock growth, minimize waste, and drive economic prosperity for India's future."> Elevate your food processing industry with expert consulting. Unlock growth, minimize waste, and drive economic prosperity for India's future. <div class="mega-overview__container"> <a class="mega-see__overview" href="/en/industries/food-processing/" title="Food processing"> <text class="button-vi-text">See Overview</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> </div> </div> <div class="mega__level--3 " data-feature="Gaming"> <div class="mega-header no-child__element"> <div class="mega-header__title h2"> <a href="/en/industries/gaming/">Gaming</a> </div> <div class="mega-descriptions" title="Unlock new levels of success in the gaming industry with Grant Thornton Bharat. Expert gaming consulting, regulatory compliance, tax advisory, and deals guidance."> Unlock new levels of success in the gaming industry with Grant Thornton Bharat. Expert gaming consulting, regulatory compliance, tax advisory, and deals... <div class="mega-overview__container"> <a class="mega-see__overview" href="/en/industries/gaming/" title="Gaming"> <text class="button-vi-text">See Overview</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> </div> </div> <div class="mega__level--3 " data-feature="Healthcare"> <div class="mega-header no-child__element"> <div class="mega-header__title h2"> <a href="/en/industries/healthcare/">Healthcare</a> </div> <div class="mega-descriptions" title="Grant Thornton Bharat healthcare consulting experts facilitating strategic planning, operational execution, and regulatory compliance for sustainable growth."> Grant Thornton Bharat healthcare consulting experts facilitating strategic planning, operational execution, and regulatory compliance for sustainable growth. <div class="mega-overview__container"> <a class="mega-see__overview" href="/en/industries/healthcare/" title="Healthcare"> <text class="button-vi-text">See Overview</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> </div> </div> <div class="mega__level--3 " data-feature="Urban infrastructure"> <div class="mega-header no-child__element"> <div class="mega-header__title h2"> <a href="/en/industries/urban-infrastructure/">Urban infrastructure</a> </div> <div class="mega-descriptions" title="We offers infrastructure consulting to help cities build competitive advantage, mitigate risks, improve efficiency, and create flexible organizations."> We offers infrastructure consulting to help cities build competitive advantage, mitigate risks, improve efficiency, and create flexible organizations. <div class="mega-overview__container"> <a class="mega-see__overview" href="/en/industries/urban-infrastructure/" title="Urban infrastructure"> <text class="button-vi-text">See Overview</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> </div> </div> <div class="mega__level--3 " data-feature="Insurance"> <div class="mega-header no-child__element"> <div class="mega-header__title h2"> <a href="/en/industries/insurance/">Insurance</a> </div> <div class="mega-descriptions" title="Our experts provides comprehensive insurance consulting services, addressing complex challenges and opportunities in the evolving insurance landscape."> Our experts provides comprehensive insurance consulting services, addressing complex challenges and opportunities in the evolving insurance landscape. <div class="mega-overview__container"> <a class="mega-see__overview" href="/en/industries/insurance/" title="Insurance"> <text class="button-vi-text">See Overview</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> </div> </div> <div class="mega__level--3 " data-feature="Media"> <div class="mega-header no-child__element"> <div class="mega-header__title h2"> <a href="/en/industries/media/">Media</a> </div> <div class="mega-descriptions" title="Our team of media and entertainment consulting experts crafts strategies and capabilities, empowering companies to adapt to today's industry trends."> Our team of media and entertainment consulting experts crafts strategies and capabilities, empowering companies to adapt to today's industry trends. <div class="mega-overview__container"> <a class="mega-see__overview" href="/en/industries/media/" title="Media"> <text class="button-vi-text">See Overview</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> </div> </div> <div class="mega__level--3 " data-feature="Medical devices"> <div class="mega-header no-child__element"> <div class="mega-header__title h2"> <a href="/en/industries/medical-devices/">Medical devices</a> </div> <div class="mega-descriptions" title="Unlock growth potential in India's medical device market with Grant Thornton Bharat expert consulting. Navigate regulations and innovate for success."> Unlock growth potential in India's medical device market with Grant Thornton Bharat expert consulting. Navigate regulations and innovate for success. <div class="mega-overview__container"> <a class="mega-see__overview" href="/en/industries/medical-devices/" title="Medical devices"> <text class="button-vi-text">See Overview</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> </div> </div> <div class="mega__level--3 " data-feature="Metals & Mining"> <div class="mega-header no-child__element"> <div class="mega-header__title h2"> <a href="/en/industries/metals-mining/">Metals & Mining</a> </div> <div class="mega-descriptions" title="We offers metals & mining consulting services to firms with digital integration, collaborative strategies & data-driven insights for growth."> We offers metals & mining consulting services to firms with digital integration, collaborative strategies & data-driven insights for growth. <div class="mega-overview__container"> <a class="mega-see__overview" href="/en/industries/metals-mining/" title="Metals & Mining"> <text class="button-vi-text">See Overview</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> </div> </div> <div class="mega__level--3 " data-feature="NBFC"> <div class="mega-header no-child__element"> <div class="mega-header__title h2"> <a href="/en/industries/nbfc/">NBFC</a> </div> <div class="mega-descriptions" title="Grant Thornton Bharat offers tailored strategic guidance, robust risk management, and innovative solutions for NBFCs, enhancing performance and compliance."> Grant Thornton Bharat offers tailored strategic guidance, robust risk management, and innovative solutions for NBFCs, enhancing performance and compliance. <div class="mega-overview__container"> <a class="mega-see__overview" href="/en/industries/nbfc/" title="NBFC"> <text class="button-vi-text">See Overview</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> </div> </div> <div class="mega__level--3 " data-feature="Pharma, bio tech & life sciences"> <div class="mega-header no-child__element"> <div class="mega-header__title h2"> <a href="/en/industries/pharma-bio-tech-life-sciences/">Pharma, bio tech & life sciences</a> </div> <div class="mega-descriptions" title="Navigate towards sustainable success in the health-outcomes-driven ecosystem with our Life Sciences consulting services."> Navigate towards sustainable success in the health-outcomes-driven ecosystem with our Life Sciences consulting services. <div class="mega-overview__container"> <a class="mega-see__overview" href="/en/industries/pharma-bio-tech-life-sciences/" title="Pharma, bio tech & life sciences"> <text class="button-vi-text">See Overview</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> </div> </div> <div class="mega__level--3 " data-feature="Real estate and REITs"> <div class="mega-header no-child__element"> <div class="mega-header__title h2"> <a href="/en/industries/real-estate-reits/">Real estate and REITs</a> </div> <div class="mega-descriptions" title="Unlock growth opportunities by turning critical real estate issues into success with Grant thornton bharat expert real estate consulting services."> Unlock growth opportunities by turning critical real estate issues into success with Grant thornton bharat expert real estate consulting services. <div class="mega-overview__container"> <a class="mega-see__overview" href="/en/industries/real-estate-reits/" title="Real estate and REITs"> <text class="button-vi-text">See Overview</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> </div> </div> <div class="mega__level--3 " data-feature="Retail & E-commerce"> <div class="mega-header no-child__element"> <div class="mega-header__title h2"> <a href="/en/industries/retail-e-commerce/">Retail & E-commerce</a> </div> <div class="mega-descriptions" title="Unlock bold visions for your online and e-commerce channels with Grant Thornton Bharat digital expertise and strategic guidance. Explore now."> Unlock bold visions for your online and e-commerce channels with Grant Thornton Bharat digital expertise and strategic guidance. Explore now. <div class="mega-overview__container"> <a class="mega-see__overview" href="/en/industries/retail-e-commerce/" title="Retail & E-commerce"> <text class="button-vi-text">See Overview</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> </div> </div> <div class="mega__level--3 " data-feature="Specialty chemicals"> <div class="mega-header no-child__element"> <div class="mega-header__title h2"> <a href="/en/industries/specialty-chemicals/">Specialty chemicals</a> </div> <div class="mega-descriptions" title="We offers specialized chemical consulting services, leveraging advanced analytics for informed decisions. Enhance your industry advantage now!"> We offers specialized chemical consulting services, leveraging advanced analytics for informed decisions. Enhance your industry advantage now! <div class="mega-overview__container"> <a class="mega-see__overview" href="/en/industries/specialty-chemicals/" title="Specialty chemicals"> <text class="button-vi-text">See Overview</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> </div> </div> <div class="mega__level--3 " data-feature="Sports"> <div class="mega-header no-child__element"> <div class="mega-header__title h2"> <a href="/en/industries/sports/">Sports</a> </div> <div class="mega-descriptions" title="We provide sports consulting services that help organisations and governments, regardless of size, enhance their value through strategic planning, business transformation, and best practices implementation."> We provide sports consulting services that help organisations and governments, regardless of size, enhance their value through strategic planning, business... <div class="mega-overview__container"> <a class="mega-see__overview" href="/en/industries/sports/" title="Sports"> <text class="button-vi-text">See Overview</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> </div> </div> <div class="mega__level--3 " data-feature="Technology"> <div class="mega-header no-child__element"> <div class="mega-header__title h2"> <a href="/en/industries/technology/">Technology</a> </div> <div class="mega-descriptions" title="Elevate your business with custom tech solutions. Navigate challenges & seize growth opportunities with Grant Thornton Bharat technology consulting services."> Elevate your business with custom tech solutions. Navigate challenges & seize growth opportunities with Grant Thornton Bharat technology consulting services. <div class="mega-overview__container"> <a class="mega-see__overview" href="/en/industries/technology/" title="Technology"> <text class="button-vi-text">See Overview</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> </div> </div> <div class="mega__level--3 " data-feature="Telecom"> <div class="mega-header no-child__element"> <div class="mega-header__title h2"> <a href="/en/industries/telecom/">Telecom</a> </div> <div class="mega-descriptions" title="Unlock growth potential in India's booming telecom market with Grant Thornton Bharat strategic consulting services. Trusted partners across the value chain."> Unlock growth potential in India's booming telecom market with Grant Thornton Bharat strategic consulting services. Trusted partners across the value chain. <div class="mega-overview__container"> <a class="mega-see__overview" href="/en/industries/telecom/" title="Telecom"> <text class="button-vi-text">See Overview</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> </div> </div> <div class="mega__level--3 " data-feature="Transportation & logistics"> <div class="mega-header no-child__element"> <div class="mega-header__title h2"> <a href="/en/industries/transportation-logistics/">Transportation & logistics</a> </div> <div class="mega-descriptions" title="We offers innovative transportation solutions, navigating industry changes for impactful results in a dynamic business landscape."> We offers innovative transportation solutions, navigating industry changes for impactful results in a dynamic business landscape. <div class="mega-overview__container"> <a class="mega-see__overview" href="/en/industries/transportation-logistics/" title="Transportation & logistics"> <text class="button-vi-text">See Overview</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> </div> </div> <div class="mega__level--3 " data-feature="Tourism & hospitality"> <div class="mega-header no-child__element"> <div class="mega-header__title h2"> <a href="/en/industries/tourism-hospitality/">Tourism & hospitality</a> </div> <div class="mega-descriptions" title="Grant Thornton Bharat offers tourism consulting services, helping clients achieve competitive advantage in India's dynamic tourism and hospitality industry."> Grant Thornton Bharat offers tourism consulting services, helping clients achieve competitive advantage in India's dynamic tourism and hospitality industry. <div class="mega-overview__container"> <a class="mega-see__overview" href="/en/industries/tourism-hospitality/" title="Tourism & hospitality"> <text class="button-vi-text">See Overview</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> </div> </div> </div> </div> <div class="bleed" data-content="Our global presence"> <div class="bleed__col bleed__col--left"> <div class="mega__content list-container"> <div class="group-name-text">Our global presence</div> <div class="group-name-line" aria-hidden="true"> <span class="group-line"></span> </div> <ul class="list list--unstyled"> <li> <button class="mega-link mega-link--level-2 mega-link--has-submenu btn-flat" data-id="International Corridors" aria-expanded="false">International Corridors</button> </li> <li> <a href="/en/our-global-presence/global-indian-programme/" class="mega-link mega-link--level-2 not-arrow" data-id="Global Indian Programme">Global Indian Programme</a> </li> </ul> </div> </div> <div class="bleed__col bleed__col--right"> <div class="mega__level--3 " data-feature="International Corridors"> <div class="mega-header "> <div class="mega-header__title h2"> <a href="/en/our-global-presence/our-international-corridors/">International Corridors</a> </div> <div class="mega-descriptions" title="Are you seeking global opportunities? Whether it's establishing operations, enhancing capacities, or making acquisitions, we're here to help."> Are you seeking global opportunities? Whether it's establishing operations, enhancing capacities, or making acquisitions, we're here to help. <div class="mega-overview__container"> <a class="mega-see__overview" href="/en/our-global-presence/our-international-corridors/" title="International Corridors"> <text class="button-vi-text">See Overview</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> <div class="mega__level--3__listing col-3"> <ul class="mega__content--listing"> <li class="mega-content__item "> <a href="/en/our-global-presence/our-international-corridors/india-uk/" class="mega-link mega-link--level-3">India-UK</a> <div class="mega-content__item--descriptions" title="India-UK">India-UK</div> </li> </ul> </div> </div> </div> <div class="mega__level--3 " data-feature="Global Indian Programme"> <div class="mega-header 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class="tinymce-wrapper"><div class="table-v2 table-v2__row-solid table-v2__core-purple table-v2__alternate-row"> <table border="0" class="table-v2__area"> <thead> <tr> <th scope="col">Date</th> <th scope="col">Alert</th> <th scope="col">Type</th> </tr> </thead> <tbody> <tr> <td> <div class="table-v2__content" data-label="Date">21 November 2024</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="https://campaign.grantthornton.in/TELCOS_are_eligible_for_CENVAT_credit_on_towers_and_prefabricated_buildings_SC" target="_blank" rel="noopener" title="External link - open a new window">TELCOS are eligible for CENVAT credit on towers and prefabricated buildings – SC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">09 November 2024</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="https://campaign.grantthornton.in/l/991702/2024-11-09/3lczg/991702/1731133708zBdWJY3b/GT_Tax_Alert_SCN_issued_by_DRI_valid_under_the_Customs_Act_SC_reversed.pdf" target="_blank" rel="noopener" title="External link - open a new window">SCN issued by DRI valid under the Customs Act – SC reversed Canon India decision</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">24 October 2024</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/b0859b4d8e8c4c32a22d666db4d7529c.aspx" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - DGFT notifies filing of Annual RoDTEP Return (ARR) for exporters claiming RoDTEP benefits exceeding INR 1 crore in a FY" aria-label="Download file - open a new window - DGFT notifies filing of Annual RoDTEP Return (ARR) for exporters claiming RoDTEP benefits exceeding INR 1 crore in a FY">DGFT notifies filing of Annual RoDTEP Return (ARR) for exporters claiming RoDTEP benefits exceeding INR 1 crore in a FY</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">24 October 2024</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="https://campaign.grantthornton.in/No_separate_service_tax_on_interchange_fees_being_already_included_in_Merchant_Discount_Rate_SC" target="_blank" rel="noopener" title="External link - open a new window">No separate service tax on interchange fees, being already included in Merchant Discount Rate – SC</a>  </div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">23 October 2024</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/976477bf0c824eaba133bb9ba12c0f93.aspx" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - CBIC issues clarification in respect of third-party invoicing and origin procedures under Free Trade Agreements (FTAs)" aria-label="Download file - open a new window - CBIC issues clarification in respect of third-party invoicing and origin procedures under Free Trade Agreements (FTAs)">CBIC issues clarification in respect of third-party invoicing and origin procedures under Free Trade Agreements (FTAs)</a> </div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">17 October 2024</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="https://campaign.grantthornton.in/CBIC_issues_clarifications_regarding_implementation_of_GST_Amnesty_Scheme_and_ITC_provisions" target="_blank" rel="noopener" title="External link - open a new window">CBIC issues clarifications regarding implementation of GST Amnesty Scheme and provisions extending time period to avail ITC </a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date"> <p>15 October 2024</p> </div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="https://campaign.grantthornton.in/CBIC_issues_notifications_and_clarifications_to_give_effect_to_the_GST_Council_Meeting" target="_blank" rel="noopener" title="External link - open a new window">CBIC issues notifications/clarifications to give effect to the GST Council Meeting recommendations</a>  </div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">14 October 2024</div> </td> <td> <div class="table-v2__content" data-label="Alert"> <p><a href="https://campaign.grantthornton.in/GST_Amnesty_Scheme_process_manual" target="_blank" rel="noopener" title="External link - open a new window">GST Amnesty Scheme - Process Manual</a></p> </div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">04 October 2024 </div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/bdbffb87a4ff4cdb88596512bc036c30.aspx" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - SC, while affirming the validity of blocked ITC on immovable property, allows buildings to qualify as ‘plant’ for ITC availment, subject to functionality test" aria-label="Download file - open a new window - SC, while affirming the validity of blocked ITC on immovable property, allows buildings to qualify as ‘plant’ for ITC availment, subject to functionality test">SC, while affirming the validity of blocked ITC on immovable property, allows buildings to qualify as ‘plant’ for ITC availment, subject to functionality test</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">01 October 2024  </div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/f403a675b2574661880e1055f51dd2d0.aspx" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - DGFT notifies extension in RoDTEP scheme for DTA units till 30 September 2025 and Advance Authorisation (AA) holders/EOU/SEZ units till 31 December 2024" aria-label="Download file - open a new window - DGFT notifies extension in RoDTEP scheme for DTA units till 30 September 2025 and Advance Authorisation (AA) holders/EOU/SEZ units till 31 December 2024">DGFT notifies extension in RoDTEP scheme for DTA units till 30 September 2025 and Advance Authorisation (AA) holders/EOU/SEZ units till 31 December 2024</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">30 September 2024  </div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/570fba6a13494272ad1c52b93e6cea31.aspx" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - CBIC notifies effective date for applicability of amendments brought in the GST Act" aria-label="Download file - open a new window - CBIC notifies effective date for applicability of amendments brought in the GST Act">CBIC notifies effective date for applicability of amendments brought in the GST Act</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">25 September 2024</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/97ee692534864bd0add9381419657fff.aspx" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Delhi HC holds profits attributable to a PE should be taxed in the source state irrespective of the profit/loss earned globally" aria-label="Download file - open a new window - Delhi HC holds profits attributable to a PE should be taxed in the source state irrespective of the profit/loss earned globally">Delhi HC holds profits attributable to a PE should be taxed in the source state irrespective of the profit/loss earned globally</a></div> </td> <td> <div class="table-v2__content" data-label="Type">DT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">25 September 2024</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/866b47bd05a84211864095e19cdd8564.aspx" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Notification substituting Rule 96(10) will have ‘prospective’ effect – Gujarat HC" aria-label="Download file - open a new window - Notification substituting Rule 96(10) will have ‘prospective’ effect – Gujarat HC">Notification substituting Rule 96(10) will have ‘prospective’ effect – Gujarat HC</a>  </div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">24 September 2024</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/f1ca9556e04a4167959fcd96f4565ea0.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Gauhati HC quashes notification extending adjudication timeline for FY 18-19 and FY 19-20" aria-label="Download file - open a new window - Download file - open a new window - Gauhati HC quashes notification extending adjudication timeline for FY 18-19 and FY 19-20">Gauhati HC quashes notification extending adjudication timeline for FY 18-19 and FY 19-20</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">24 September 2024</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/ebea1ef721364760a3fa9e84b6eb1e10.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Refund claims cannot be re-opened or recovered merely on judgement’s subsequent overruling - Sikkim HC" aria-label="Download file - open a new window - Download file - open a new window - Refund claims cannot be re-opened or recovered merely on judgement’s subsequent overruling - Sikkim HC">Refund claims cannot be re-opened or recovered merely on judgement’s subsequent overruling - Sikkim HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">12 September 2024</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/b8475582a2bb409eab05bcda8975a71f.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Show cause notice cannot be issued to re-open a matter already settled under state government’s amnesty scheme - Telangana HC" aria-label="Download file - open a new window - Download file - open a new window - Show cause notice cannot be issued to re-open a matter already settled under state government’s amnesty scheme - Telangana HC">Show cause notice cannot be issued to re-open a matter already settled under state government’s amnesty scheme - Telangana HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">12 September 2024</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/adbd0540b5c14fea9dbd618d097e96ff.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - CBIC issues clarifications pursuant to 54th GST Council Meeting recommendations" aria-label="Download file - open a new window - Download file - open a new window - CBIC issues clarifications pursuant to 54th GST Council Meeting recommendations">CBIC issues clarifications pursuant to 54th GST Council Meeting recommendations</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">10 September 2024</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/0e329b3fba8f4eb6a6337caebc0f9edf.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - 54th GST Council Meeting: Key recommendations and decisions" aria-label="Download file - open a new window - Download file - open a new window - 54th GST Council Meeting: Key recommendations and decisions">54th GST Council Meeting: Key recommendations and decisions</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">05 September 2024</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/2d9198ef875845b696931da8ef3cbda4.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - No service tax on software updates provided before it was introduced on IT services – CESTAT" aria-label="Download file - open a new window - Download file - open a new window - No service tax on software updates provided before it was introduced on IT services – CESTAT">No service tax on software updates provided before it was introduced on IT services – CESTAT</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">04 September 2024</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/6a05b495b0a243aea9a54ab6d39b2c3f.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - International Renewable Energy Certificates downloaded in electronic form qualify as intangible goods not leviable to customs duty – Customs AAR" aria-label="Download file - open a new window - Download file - open a new window - International Renewable Energy Certificates downloaded in electronic form qualify as intangible goods not leviable to customs duty – Customs AAR">International Renewable Energy Certificates downloaded in electronic form qualify as intangible goods not leviable to customs duty – Customs AAR</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">04 September 2024</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/5468304e137c40fb8b645b93a9b2ea72.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - GSTN introduces Invoice Management System from 1 October 2024" aria-label="Download file - open a new window - Download file - open a new window - GSTN introduces Invoice Management System from 1 October 2024">GSTN introduces Invoice Management System from 1 October 2024</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">03 September 2024</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/b764ccf84e9449e9bff4fe01ff56b5fd.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Delhi High Court holds the Tax Residency Certificate as ‘sacrosanct’ while it overturns AAR ruling in case of Tiger Global" aria-label="Download file - open a new window - Download file - open a new window - Delhi High Court holds the Tax Residency Certificate as ‘sacrosanct’ while it overturns AAR ruling in case of Tiger Global">Delhi High Court holds the Tax Residency Certificate as ‘sacrosanct’ while it overturns AAR ruling in case of Tiger Global</a></div> </td> <td> <div class="table-v2__content" data-label="Type">DT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">21 August 2024</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/13ad390f3b9540929127f87b9e47cf04.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Finance Act (No. 2), 2024 enacted" aria-label="Download file - open a new window - Download file - open a new window - Finance Act (No. 2), 2024 enacted">Finance Act (No. 2), 2024 enacted</a></div> </td> <td> <div class="table-v2__content" data-label="Type">DT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">14 August 2024</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/e2dd6c06e4a8435a8d82a6957e11b597.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - SC rules that royalty is not in nature of ‘tax’ or ‘impost’; affirms states’ right to recover past tax-dues effective from 1 April 2005" aria-label="Download file - open a new window - Download file - open a new window - SC rules that royalty is not in nature of ‘tax’ or ‘impost’; affirms states’ right to recover past tax-dues effective from 1 April 2005">SC rules that royalty is not in nature of ‘tax’ or ‘impost’; affirms states’ right to recover past tax-dues effective from 1 April 2005</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">13 August 2024</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/95ed21a7104f4fd898156fd1c1f46bec.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Interest, redemption fine, or penalties cannot be levied on violation of pre-import condition in absence of statutory provisions – CESTAT" aria-label="Download file - open a new window - Download file - open a new window - Interest, redemption fine, or penalties cannot be levied on violation of pre-import condition in absence of statutory provisions – CESTAT">Interest, redemption fine, or penalties cannot be levied on violation of pre-import condition in absence of statutory provisions – CESTAT</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">07 August 2024</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/ebfc8072f31a4ae084ec75cc1e06396b.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - CBIC notifies effective date for applicability of amendments related to ISD and penalty on specified manufacturers" aria-label="Download file - open a new window - Download file - open a new window - CBIC notifies effective date for applicability of amendments related to ISD and penalty on specified manufacturers">CBIC notifies effective date for applicability of amendments related to ISD and penalty on specified manufacturers</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">31 July 2024</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/82d1856d6e3343f0a59f8de3cbc8c1c2.aspx" hreflang="en" hreflang="en" title="Download file - Download file - SEBI releases consultation paper on introduction of new asset class/product category" aria-label="Download file - Download file - SEBI releases consultation paper on introduction of new asset class/product category">SEBI releases consultation paper on introduction of new asset class/product category</a></div> </td> <td> <div class="table-v2__content" data-label="Type">Regulatory Alert</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">26 July 2024</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/772a6899e82642e6b56d073e30b69be2.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Liability to pay duty upon confiscation includes interest for delay – SC upholds the decision of Bombay High Court" aria-label="Download file - open a new window - Download file - open a new window - Liability to pay duty upon confiscation includes interest for delay – SC upholds the decision of Bombay High Court">Liability to pay duty upon confiscation includes interest for delay – SC upholds the decision of Bombay High Court</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">12 July 2024</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/929b8acdc6c94463a5b5e8c71d48e0a9.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - RBI expands investment options under Liberalised Remittance Scheme  via International Financial Services Centre" aria-label="Download file - open a new window - Download file - open a new window - RBI expands investment options under Liberalised Remittance Scheme  via International Financial Services Centre">RBI expands investment options under Liberalised Remittance Scheme  via International Financial Services Centre</a></div> </td> <td> <div class="table-v2__content" data-label="Type">Regulatory Alert</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">12 July 2024</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/6d32e2b5d331493882b4f4c642e9acdf.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - CBIC issues further clarifications based on recommendations made in 53rd GST Council meeting" aria-label="Download file - open a new window - Download file - open a new window - CBIC issues further clarifications based on recommendations made in 53rd GST Council meeting">CBIC issues further clarifications based on recommendations made in 53rd GST Council meeting</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">11 July 2024</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/236832a52821487292bbe70775ff2054.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - CBIC notifies amendments pursuant to the 53rd GST Council meeting" aria-label="Download file - open a new window - Download file - open a new window - CBIC notifies amendments pursuant to the 53rd GST Council meeting">CBIC notifies amendments pursuant to the 53rd GST Council meeting</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">09 July 2024</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/a59b9c0ea1374f108df501f8c15631b8.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Government reopens application window for PLI Scheme for White Goods from 15 July 2024" aria-label="Download file - open a new window - Download file - open a new window - Government reopens application window for PLI Scheme for White Goods from 15 July 2024">Government reopens application window for PLI Scheme for White Goods from 15 July 2024</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">05 July 2024</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/0c6f5947f3a84e7998a69de0be14b6d0.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - SEBI (Prohibition of Insider Trading) (Second Amendment) Regulations, 2024" aria-label="Download file - open a new window - Download file - open a new window - SEBI (Prohibition of Insider Trading) (Second Amendment) Regulations, 2024">SEBI (Prohibition of Insider Trading) (Second Amendment) Regulations, 2024</a></div> </td> <td> <div class="table-v2__content" data-label="Type">DT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">03 July 2024</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/5a3ec95a089b40c9a4771a5ebbf806c5.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - SEBI issues framework for increased participation of NRIs, OCIs and RIs in funds setup in IFSC" aria-label="Download file - open a new window - Download file - open a new window - SEBI issues framework for increased participation of NRIs, OCIs and RIs in funds setup in IFSC">SEBI issues framework for increased participation of NRIs, OCIs and RIs in funds setup in IFSC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">DT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">27 June 2024</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/ca7e7f53ad58400797e5a521d5cb147e.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - CBIC issues clarifications pursuant to 53rd GST Council meeting recommendations" aria-label="Download file - open a new window - Download file - open a new window - CBIC issues clarifications pursuant to 53rd GST Council meeting recommendations">CBIC issues clarifications pursuant to 53rd GST Council meeting recommendations</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">23 June 2024</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/5a06586f0dd64c1b86564b96fdca7425.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - 53rd GST Council meeting - Key recommendations and decisions" aria-label="Download file - open a new window - Download file - open a new window - 53rd GST Council meeting - Key recommendations and decisions">53rd GST Council meeting - Key recommendations and decisions</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">17 June 2024</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/ce87ac9fd28249abbf2da13280bc942b.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Telangana HC upholds application of GAAR over SAAR in a bonus-stripping transaction adopted by the taxpayer" aria-label="Download file - open a new window - Download file - open a new window - Telangana HC upholds application of GAAR over SAAR in a bonus-stripping transaction adopted by the taxpayer">Telangana HC upholds application of GAAR over SAAR in a bonus-stripping transaction adopted by the taxpayer</a></div> </td> <td> <div class="table-v2__content" data-label="Type">DT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">13 June 2024</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/9919aaabe0604b6f8c96a5e26a040940.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Mere bifurcation of consideration cannot change a slump sale transaction to an ‘itemised sale’ – Bombay HC" aria-label="Download file - open a new window - Download file - open a new window - Mere bifurcation of consideration cannot change a slump sale transaction to an ‘itemised sale’ – Bombay HC">Mere bifurcation of consideration cannot change a slump sale transaction to an ‘itemised sale’ – Bombay HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">07 June 2024</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/7ce0b80e0eb54e919d2b9b44a523bcf0.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Kerala HC upholds constitutional validity of Section 16(2)(c) and Section 16(4); states retrospective applicability of extended time limit for availing ITC" aria-label="Download file - open a new window - Download file - open a new window - Kerala HC upholds constitutional validity of Section 16(2)(c) and Section 16(4); states retrospective applicability of extended time limit for availing ITC">Kerala HC upholds constitutional validity of Section 16(2)(c) and Section 16(4); states retrospective applicability of extended time limit for availing ITC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">06 June 2024</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/283d2cb221154cada8cf51ed40c1fd7c.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - TCS provisions on remittances under Liberalised Remittance Scheme: Impact of amendment in TCS provisions" aria-label="Download file - open a new window - Download file - open a new window - TCS provisions on remittances under Liberalised Remittance Scheme: Impact of amendment in TCS provisions">TCS provisions on remittances under Liberalised Remittance Scheme: Impact of amendment in TCS provisions</a></div> </td> <td> <div class="table-v2__content" data-label="Type">DT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">29 May 2024</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/7e37f69143aa443c8075a427e9990432.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Government is empowered to extend limitation period in case of a force majeure - Kerala HC" aria-label="Download file - open a new window - Download file - open a new window - Government is empowered to extend limitation period in case of a force majeure - Kerala HC">Government is empowered to extend limitation period in case of a force majeure - Kerala HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">27 May 2024</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/854ba939b72d4f6aba4f60161f9b3810.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Non-fulfilment of export obligation - No penalty sans relevant provisions under the FTDR Act – SC" aria-label="Download file - open a new window - Download file - open a new window - Non-fulfilment of export obligation - No penalty sans relevant provisions under the FTDR Act – SC">Non-fulfilment of export obligation - No penalty sans relevant provisions under the FTDR Act – SC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">10 May 2024</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/363a173d1e2d4b909528b52998641592.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - India-Mauritius Tax Treaty: Impact of new protocol" aria-label="Download file - open a new window - Download file - open a new window - India-Mauritius Tax Treaty: Impact of new protocol">India-Mauritius Tax Treaty: Impact of new protocol</a></div> </td> <td> <div class="table-v2__content" data-label="Type">DT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">09 May 2024</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/599a99996c32429db6a99633eb64a328.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Solar power generating companies eligible to claim benefits under MOOWR scheme – Delhi HC" aria-label="Download file - open a new window - Download file - open a new window - Solar power generating companies eligible to claim benefits under MOOWR scheme – Delhi HC">Solar power generating companies eligible to claim benefits under MOOWR scheme – Delhi HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">06 May 2024</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/4496c4790d8340d19d4ebe7e28f85900.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Punjab and Haryana HC stays the operation of circular to the extent of clarifying the taxability of corporate guarantee" aria-label="Download file - open a new window - Download file - open a new window - Punjab and Haryana HC stays the operation of circular to the extent of clarifying the taxability of corporate guarantee">Punjab and Haryana HC stays the operation of circular to the extent of clarifying the taxability of corporate guarantee</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">26 April 2024</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/c3413d3214cc4e7c94684b6bebcc3ef9.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Interest liability arises on delayed filing of return, irrespective of payment mode – Patna HC" aria-label="Download file - open a new window - Download file - open a new window - Interest liability arises on delayed filing of return, irrespective of payment mode – Patna HC">Interest liability arises on delayed filing of return, irrespective of payment mode – Patna HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">25 April 2024</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/98c1765c4ec242e69ccf8c057f2c8086.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Bill of entry to be amended where IGST paid post clearance of goods – Kerala HC" aria-label="Download file - open a new window - Download file - open a new window - Bill of entry to be amended where IGST paid post clearance of goods – Kerala HC">Bill of entry to be amended where IGST paid post clearance of goods – Kerala HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">23 April 2024</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/98a4b9a7dd234ead8d851edeafc472a2.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - No RCM liability on services received by SEZ units from DTA – Gujarat AAR" aria-label="Download file - open a new window - Download file - open a new window - No RCM liability on services received by SEZ units from DTA – Gujarat AAR">No RCM liability on services received by SEZ units from DTA – Gujarat AAR</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">19 April 2024</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/27ca8b30de304b30923adc344f00012c.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - GST demand cannot be imposed merely in absence of state-wise trial balance – Madras HC" aria-label="Download file - open a new window - Download file - open a new window - GST demand cannot be imposed merely in absence of state-wise trial balance – Madras HC">GST demand cannot be imposed merely in absence of state-wise trial balance – Madras HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">17 April 2024</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/73b6a67d7abc4e89b2ccf6e100f956b0.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - GST demand cannot be confirmed without verifying if revenue loss results due to erroneous reporting of credit notes as ITC – Madras HC" aria-label="Download file - open a new window - Download file - open a new window - GST demand cannot be confirmed without verifying if revenue loss results due to erroneous reporting of credit notes as ITC – Madras HC">GST demand cannot be confirmed without verifying if revenue loss results due to erroneous reporting of credit notes as ITC – Madras HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">11 April 2024</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/8d9b80387ed8417d92aca643fb1737f8.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Government issues clarification for facilitating demarcation of ‘non-processing area’ from SEZ area" aria-label="Download file - open a new window - Download file - open a new window - Government issues clarification for facilitating demarcation of ‘non-processing area’ from SEZ area">Government issues clarification for facilitating demarcation of ‘non-processing area’ from SEZ area</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">19 March 2024</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/07848dcdf8804ea9818981165664fe58.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Government approves EV policy to promote EV manufacturing in India" aria-label="Download file - open a new window - Download file - open a new window - Government approves EV policy to promote EV manufacturing in India">Government approves EV policy to promote EV manufacturing in India</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">11 March 2024</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/083efd1de3d743edadb4d38a64d9e4d0.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - India and European Free Trade Association (EFTA) sign a Trade and Economic Partnership Agreement (TEPA) on 10 March 2024" aria-label="Download file - open a new window - Download file - open a new window - India and European Free Trade Association (EFTA) sign a Trade and Economic Partnership Agreement (TEPA) on 10 March 2024">India and European Free Trade Association (EFTA) sign a Trade and Economic Partnership Agreement (TEPA) on 10 March 2024</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">09 March 2024</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/6d5ea422a9964522ad23df97a8d22634.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - RoDTEP Scheme extended to exports made by Advance Authorisation (AA) holders and EOU units from 11 March 2024 till 30 September 2024" aria-label="Download file - open a new window - Download file - open a new window - RoDTEP Scheme extended to exports made by Advance Authorisation (AA) holders and EOU units from 11 March 2024 till 30 September 2024">RoDTEP Scheme extended to exports made by Advance Authorisation (AA) holders and EOU units from 11 March 2024 till 30 September 2024</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">02 March 2024</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/94869ff18b1a407db7a7eeb2754827e8.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - GST levy on corporate guarantee challenged before Delhi HC" aria-label="Download file - open a new window - Download file - open a new window - GST levy on corporate guarantee challenged before Delhi HC">GST levy on corporate guarantee challenged before Delhi HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">01 March 2024</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/6a30199adcb2418a87336a14c3d0fc15.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Supreme Court settles controversy regarding withholding tax by telecom companies under distribution model for their prepaid business" aria-label="Download file - open a new window - Download file - open a new window - Supreme Court settles controversy regarding withholding tax by telecom companies under distribution model for their prepaid business">Supreme Court settles controversy regarding withholding tax by telecom companies under distribution model for their prepaid business</a></div> </td> <td> <div class="table-v2__content" data-label="Type">DT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">22 February 2024</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/7f9301e8749049f79a234bf315293226.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Service tax not leviable on recovery of expenses by a venture capital fund from contributors - Karnataka HC" aria-label="Download file - open a new window - Download file - open a new window - Service tax not leviable on recovery of expenses by a venture capital fund from contributors - Karnataka HC">Service tax not leviable on recovery of expenses by a venture capital fund from contributors - Karnataka HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">19 February 2024</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/7a590d78e11d4c34bb4682cb2116d923.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Transfer of development rights under Joint Development Agreement is a ‘service’ and not an outright ‘sale of land’ – Telangana HC" aria-label="Download file - open a new window - Download file - open a new window - Transfer of development rights under Joint Development Agreement is a ‘service’ and not an outright ‘sale of land’ – Telangana HC">Transfer of development rights under Joint Development Agreement is a ‘service’ and not an outright ‘sale of land’ – Telangana HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">09 February 2024</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/af4550baac6c41d2a3381459e369a51d.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Government of Rajasthan notifies the Amnesty Scheme, 2024, for settlement of pre-GST dues" aria-label="Download file - open a new window - Download file - open a new window - Government of Rajasthan notifies the Amnesty Scheme, 2024, for settlement of pre-GST dues">Government of Rajasthan notifies the Amnesty Scheme, 2024, for settlement of pre-GST dues</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">08 February 2024</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="https://campaign.grantthornton.in/l/991702/2024-02-08/2r3s5/991702/1707384351qzuVb36b/Grant_Thornton_Tax_Alert_Post_sales_discount_offered_by_the_manufactur.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Post-sales discount offered by the manufacturer cannot form part of the GST transaction value - Madras HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">01 February 2024</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/08f5e3b2a621427e873cb7a2350c5f9e.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Scheme for Rebate of State and Central Taxes and Levies (RoSCTL) for export of apparel/garments and made-ups extended up to 31 March 2026" aria-label="Download file - open a new window - Download file - open a new window - Scheme for Rebate of State and Central Taxes and Levies (RoSCTL) for export of apparel/garments and made-ups extended up to 31 March 2026">Scheme for Rebate of State and Central Taxes and Levies (RoSCTL) for export of apparel/garments and made-ups extended up to 31 March 2026</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">31 January 2024</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="https://campaign.grantthornton.in/l/991702/2024-01-31/2q9z2/991702/1706697458mkVVzPGo/GTTax_Alert_Anti_Profiteering_provisions_are_constitutionally_valid_De.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Anti-Profiteering provisions are constitutionally valid - Delhi HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">30 January 2024</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/9ec9b304889b4f5bb0ba589eb5313046.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Navigating Karnataka’s Compulsory Gratuity Insurance Rules, 2024" aria-label="Download file - open a new window - Download file - open a new window - Navigating Karnataka’s Compulsory Gratuity Insurance Rules, 2024">Navigating Karnataka’s Compulsory Gratuity Insurance Rules, 2024</a></div> </td> <td> <div class="table-v2__content" data-label="Type">Regulatory</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">30 January 2024</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="https://campaign.grantthornton.in/l/991702/2024-01-24/2pnn5/991702/1706158116Ar0yHPpA/POSH_Update_Gurugram.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Key compliance directives for entities in Gurugram, Haryana under the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013 (POSH Act)</a></div> </td> <td> <div class="table-v2__content" data-label="Type">Regulatory</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">26 January 2024</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="https://campaign.grantthornton.in/l/991702/2024-01-26/2ps6v/991702/1706264525gSjql98H/GT_Tax_alert_Direct_Listing_of_equity_shares_of_Indian_Companies_on_IF.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Direct listing of equity shares of Indian companies on IFSC international exchanges</a></div> </td> <td> <div class="table-v2__content" data-label="Type">Regulatory</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">25 January 2024</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="https://campaign.grantthornton.in/l/991702/2024-01-25/2ppzr/991702/1706192599r8tmyogm/GT_Tax_alert_Interest_liability_does_not_arise_where_tax_is_deposited_.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Interest liability does not arise where tax is deposited in the electronic cash ledger within the due date, but the return is filed belatedly – Madras HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">22 January 2024</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/178a599acf39462b8b7ea5270d252b08.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - The Himachal Pradesh Sadhbhawana Legacy Cases Resolution Scheme, 2023, extended till 31 March 2024" aria-label="Download file - open a new window - Download file - open a new window - The Himachal Pradesh Sadhbhawana Legacy Cases Resolution Scheme, 2023, extended till 31 March 2024">The Himachal Pradesh Sadhbhawana Legacy Cases Resolution Scheme, 2023, extended till 31 March 2024</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">16 January 2024</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/3ccc8cc125064440becb0f99b8d07c7b.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Government of Jammu and Kashmir notifies the KAR-SAMADHAN-2024 scheme" aria-label="Download file - open a new window - Download file - open a new window - Government of Jammu and Kashmir notifies the KAR-SAMADHAN-2024 scheme">Government of Jammu and Kashmir notifies the KAR-SAMADHAN-2024 scheme</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">15 January 2024</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/4cae4359c4dc495cb98c693ab57a0d5d.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Gift voucher is an actionable claim, taxable at the time of issuance only in case of specified and identified goods - Madras HC" aria-label="Download file - open a new window - Download file - open a new window - Gift voucher is an actionable claim, taxable at the time of issuance only in case of specified and identified goods - Madras HC">Gift voucher is an actionable claim, taxable at the time of issuance only in case of specified and identified goods - Madras HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">11 January 2024</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/33c225e2a9cd4d5ba445b73531637597.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Royalty, being a tax in nature, not leviable to service tax – CESTAT" aria-label="Download file - open a new window - Download file - open a new window - Royalty, being a tax in nature, not leviable to service tax – CESTAT">Royalty, being a tax in nature, not leviable to service tax – CESTAT</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">09 January 2024</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/c044aa3831194cbaad0f514d76d1a7b3.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - SEZ unit not entitled to exemption from payment of compensation cess on import of goods – Andhra Pradesh HC" aria-label="Download file - open a new window - Download file - open a new window - SEZ unit not entitled to exemption from payment of compensation cess on import of goods – Andhra Pradesh HC">SEZ unit not entitled to exemption from payment of compensation cess on import of goods – Andhra Pradesh HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">02 January 2024</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/8b337ceb5e254741bffbeca33f8cc0f6.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - DGFT relaxes norms for import of used IT assets (Laptops, desktops, monitors, printers) from SEZ to DTA" aria-label="Download file - open a new window - Download file - open a new window - DGFT relaxes norms for import of used IT assets (Laptops, desktops, monitors, printers) from SEZ to DTA">DGFT relaxes norms for import of used IT assets (Laptops, desktops, monitors, printers) from SEZ to DTA</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">02 January 2024</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/a043809fcef34b1bb1942e2b91b2eb16.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Government of Haryana notifies the Haryana One Time Settlement Scheme for Recovery of Outstanding Dues, 2023" aria-label="Download file - open a new window - Download file - open a new window - Government of Haryana notifies the Haryana One Time Settlement Scheme for Recovery of Outstanding Dues, 2023">Government of Haryana notifies the Haryana One Time Settlement Scheme for Recovery of Outstanding Dues, 2023</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> </tbody> </table> </div></div> </div> </div> </div></div></div> </div> </div> <div class="dynamic-text-media-container ">  <div class="dynamic-text-media__content"> <div><div class="tableblock " data-tracking-block="tableblock"><div class="table-v2-container"> <div class="container"> <div class="table-v2--header"> <h2 class="table-v2__title line-length-large">Tax alerts 2023</h2> </div> <div> <div class="tinymce-wrapper"><div class="table-v2 table-v2__row-solid table-v2__core-purple table-v2__alternate-row"> <table border="0" class="table-v2__area"> <tbody> <tr> <th>Date</th> <th>Alert</th> <th>Type</th> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">29 December 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/fb814e2bc1754020acb5aae3c1d1605d.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - CBIC extends the time limit for issuance of an order under Section 73 for FY18-19 and FY19-20" aria-label="Download file - open a new window - Download file - open a new window - CBIC extends the time limit for issuance of an order under Section 73 for FY18-19 and FY19-20">CBIC extends the time limit for issuance of an order under Section 73 for FY18-19 and FY19-20</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">22 December 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/e0a2ba192ccf4d23a535fc0d7e59ba03.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Levy of service tax on the salary paid to the seconded employees – split verdict by CESTAT" aria-label="Download file - open a new window - Download file - open a new window - Levy of service tax on the salary paid to the seconded employees – split verdict by CESTAT">Levy of service tax on the salary paid to the seconded employees – split verdict by CESTAT</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">15 December 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/ab56e826ab304172ac3c0d7ac78c4bd4.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - SC dismisses appeal against the Calcutta HC’s order affirming that ITC cannot be denied due to supplier’s default to pay tax" aria-label="Download file - open a new window - Download file - open a new window - SC dismisses appeal against the Calcutta HC’s order affirming that ITC cannot be denied due to supplier’s default to pay tax">SC dismisses appeal against the Calcutta HC’s order affirming that ITC cannot be denied due to supplier’s default to pay tax</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">14 December 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/605b6ebd9a074a46be1786090332c7f0.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Customs duty is applicable on goods supplied back as is from SEZ unit to DTA, being a reimport for DTA – CESTAT" aria-label="Download file - open a new window - Download file - open a new window - Customs duty is applicable on goods supplied back as is from SEZ unit to DTA, being a reimport for DTA – CESTAT">Customs duty is applicable on goods supplied back as is from SEZ unit to DTA, being a reimport for DTA – CESTAT</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">14 December 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/5ba8f8128d93491c9d6ea1135e505599.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - CBIC issues instructions emphasising the taxability of secondment of employees on a case-specific basis" aria-label="Download file - open a new window - Download file - open a new window - CBIC issues instructions emphasising the taxability of secondment of employees on a case-specific basis">CBIC issues instructions emphasising the taxability of secondment of employees on a case-specific basis</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT and GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">13 December 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/552bac54789e40d298faa21e9af3ca8d.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Refund under inverted duty structure cannot be denied merely because tax rate on principal input and output is same – Delhi HC" aria-label="Download file - open a new window - Download file - open a new window - Refund under inverted duty structure cannot be denied merely because tax rate on principal input and output is same – Delhi HC">Refund under inverted duty structure cannot be denied merely because tax rate on principal input and output is same – Delhi HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">09 December 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/c77162661e904becbe15b141a2b917a7.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Government amends SEZ Rules for allowing demarcation of ‘non-processing area’ from SEZ area for setting up and operation of non SEZ businesses engaged in IT/ITeS" aria-label="Download file - open a new window - Download file - open a new window - Government amends SEZ Rules for allowing demarcation of ‘non-processing area’ from SEZ area for setting up and operation of non SEZ businesses engaged in IT/ITeS">Government amends SEZ Rules for allowing demarcation of ‘non-processing area’ from SEZ area for setting up and operation of non SEZ businesses engaged in IT/ITeS</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">08 December 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/26c5e4c9eaa14d75a7017d1ade1e0bbe.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Adjustment of interest against GST refund claim permissible – Delhi HC" aria-label="Download file - open a new window - Download file - open a new window - Adjustment of interest against GST refund claim permissible – Delhi HC">Adjustment of interest against GST refund claim permissible – Delhi HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">04 December 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/0726f52e0404494ea46c7d78b1f5ae27.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Under protest, deposits are not lawful levy; retention thereof by revenue is without the authority of law – Bombay HC" aria-label="Download file - open a new window - Download file - open a new window - Under protest, deposits are not lawful levy; retention thereof by revenue is without the authority of law – Bombay HC">Under protest, deposits are not lawful levy; retention thereof by revenue is without the authority of law – Bombay HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">28 November 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/abd5a060175041c59398232518ba4cad.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Interest entitlement cannot be diluted merely on account of the pendency of appellate proceedings – Delhi HC" aria-label="Download file - open a new window - Download file - open a new window - Interest entitlement cannot be diluted merely on account of the pendency of appellate proceedings – Delhi HC">Interest entitlement cannot be diluted merely on account of the pendency of appellate proceedings – Delhi HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">17 November 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/ce0e22c8277141ab9720a003b8727a18.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Customs officer is empowered to assess IGST exemption on import of goods: Kerala HC" aria-label="Download file - open a new window - Download file - open a new window - Customs officer is empowered to assess IGST exemption on import of goods: Kerala HC">Customs officer is empowered to assess IGST exemption on import of goods: Kerala HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">17 November 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/b6692fa6a50f4d7ea5de67022873b915.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Madras HC allows writ on ‘flavoured milk’ classification dispute, holding GST Council cannot determine classification" aria-label="Download file - open a new window - Download file - open a new window - Madras HC allows writ on ‘flavoured milk’ classification dispute, holding GST Council cannot determine classification">Madras HC allows writ on ‘flavoured milk’ classification dispute, holding GST Council cannot determine classification</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">09 November 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/54856e4f7ac24f9da9bf03fb43146abd.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - By-products or waste products emerging during the manufacturing process cannot be treated as exempted goods to restrict ITC - SC" aria-label="Download file - open a new window - Download file - open a new window - By-products or waste products emerging during the manufacturing process cannot be treated as exempted goods to restrict ITC - SC">By-products or waste products emerging during the manufacturing process cannot be treated as exempted goods to restrict ITC - SC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">08 November 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/cc4b00fb3d294f018a33f1e15f84e9b9.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Amendment to Telangana VAT Act for extending period of limitation and permission to re-open assessments post enactment of GST is unconstitutional - SC" aria-label="Download file - open a new window - Download file - open a new window - Amendment to Telangana VAT Act for extending period of limitation and permission to re-open assessments post enactment of GST is unconstitutional - SC">Amendment to Telangana VAT Act for extending period of limitation and permission to re-open assessments post enactment of GST is unconstitutional - SC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">07 November 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/ab685e20f4c749b58308330161f4722a.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Permission granted to SEZ units for allowing its employees to work from any place outside the SEZ to be applicable up to 31 December 2024" aria-label="Download file - open a new window - Download file - open a new window - Permission granted to SEZ units for allowing its employees to work from any place outside the SEZ to be applicable up to 31 December 2024">Permission granted to SEZ units for allowing its employees to work from any place outside the SEZ to be applicable up to 31 December 2024</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">07 November 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/c06f1129ef974013980782ebe8bb28a6.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Registration cannot be cancelled on the premise that place of business is not conducive for business - Andhra Pradesh HC" aria-label="Download file - open a new window - Download file - open a new window - Registration cannot be cancelled on the premise that place of business is not conducive for business - Andhra Pradesh HC">Registration cannot be cancelled on the premise that place of business is not conducive for business - Andhra Pradesh HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">07 November 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/713febe5c4494956b0070cbc601363b3.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Issuance of pre-SCN intimation mandatory when the SCN relates to the period prior to amendment in CGST Rules – Andhra Pradesh HC" aria-label="Download file - open a new window - Download file - open a new window - Issuance of pre-SCN intimation mandatory when the SCN relates to the period prior to amendment in CGST Rules – Andhra Pradesh HC">Issuance of pre-SCN intimation mandatory when the SCN relates to the period prior to amendment in CGST Rules – Andhra Pradesh HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">03 November 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/2a2bc4341f2746279dd1d9e618d4e003.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Karnataka HC grants ad-interim stay on adjudication proceedings levying IGST on secondment of employees" aria-label="Download file - open a new window - Download file - open a new window - Karnataka HC grants ad-interim stay on adjudication proceedings levying IGST on secondment of employees">Karnataka HC grants ad-interim stay on adjudication proceedings levying IGST on secondment of employees</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">27 October 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/575e90114b0a444b99b8f2276b50a619.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Finance Ministry notifies rules for appointment and conditions of service of president and members in GSTAT" aria-label="Download file - open a new window - Download file - open a new window - Finance Ministry notifies rules for appointment and conditions of service of president and members in GSTAT">Finance Ministry notifies rules for appointment and conditions of service of president and members in GSTAT</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">26 October 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/f893a60bff7d4bd1b85d9355d0f03b10.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - CVD due at the time of debonding of an EOU can be paid by utilising CENVAT credit – CESTAT" aria-label="Download file - open a new window - Download file - open a new window - CVD due at the time of debonding of an EOU can be paid by utilising CENVAT credit – CESTAT">CVD due at the time of debonding of an EOU can be paid by utilising CENVAT credit – CESTAT</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">26 October 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/6849073887234e83af3da925e324a784.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - SC upholds HC’s decision that the educational institutions are ‘governmental authority’ eligible for service tax exemption" aria-label="Download file - open a new window - Download file - open a new window - SC upholds HC’s decision that the educational institutions are ‘governmental authority’ eligible for service tax exemption">SC upholds HC’s decision that the educational institutions are ‘governmental authority’ eligible for service tax exemption</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">25 October 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/4ab5a390993c410ca866d65618e4ac82.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Karnataka HC grants ad-interim stay on adjudication proceedings denying ITC on secondment of employees" aria-label="Download file - open a new window - Download file - open a new window - Karnataka HC grants ad-interim stay on adjudication proceedings denying ITC on secondment of employees">Karnataka HC grants ad-interim stay on adjudication proceedings denying ITC on secondment of employees</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">23 October 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/c80404a6be5d40ab8c44e15bd4124cd9.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Jharkhand HC held subsequent amendment in the industrial policy curtailing benefits of existing units as unreasonable" aria-label="Download file - open a new window - Download file - open a new window - Jharkhand HC held subsequent amendment in the industrial policy curtailing benefits of existing units as unreasonable">Jharkhand HC held subsequent amendment in the industrial policy curtailing benefits of existing units as unreasonable</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">21 October 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/e502d918aab54fd78753b90c7cc97e43.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - SC settles controversy regarding applicability of MFN clause in India’s tax treaties" aria-label="Download file - open a new window - Download file - open a new window - SC settles controversy regarding applicability of MFN clause in India’s tax treaties">SC settles controversy regarding applicability of MFN clause in India’s tax treaties</a></div> </td> <td> <div class="table-v2__content" data-label="Type">DT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">20 October 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/6bdba48e10394d4e91697392009b5a51.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - DGFT notifies additional changes in import policy for import of computers, laptops, tablets covered under HSN 8471 of the ITC(HS) 2022" aria-label="Download file - open a new window - Download file - open a new window - DGFT notifies additional changes in import policy for import of computers, laptops, tablets covered under HSN 8471 of the ITC(HS) 2022">DGFT notifies additional changes in import policy for import of computers, laptops, tablets covered under HSN 8471 of the ITC(HS) 2022</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">19 October 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/548328923973472abe8c4f2b39844cbb.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Circular cannot override statutory provisions, cumulative ITC adjustment allowed for the period February - August 2020 – Allahabad HC" aria-label="Download file - open a new window - Download file - open a new window - Circular cannot override statutory provisions, cumulative ITC adjustment allowed for the period February - August 2020 – Allahabad HC">Circular cannot override statutory provisions, cumulative ITC adjustment allowed for the period February - August 2020 – Allahabad HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">19 October 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/bf6f17200c3b44ac9bb4f8bd76f57cb8.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - SC opines that annual license fees paid by telecom operators is capital in nature" aria-label="Download file - open a new window - Download file - open a new window - SC opines that annual license fees paid by telecom operators is capital in nature">SC opines that annual license fees paid by telecom operators is capital in nature</a></div> </td> <td> <div class="table-v2__content" data-label="Type">DT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">12 October 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/04c27ce2894c4a979e2049e5d80b0ab0.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Undervaluation needs to be proved basis valid evidence by the Revenue, in the absence of which, invoice price as declared shall be accepted – SC" aria-label="Download file - open a new window - Download file - open a new window - Undervaluation needs to be proved basis valid evidence by the Revenue, in the absence of which, invoice price as declared shall be accepted – SC">Undervaluation needs to be proved basis valid evidence by the Revenue, in the absence of which, invoice price as declared shall be accepted – SC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">12 October 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/d40bdc02d6f94304bb1202afdfb9e8b7.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Service tax cannot be levied on takeaway of food items and sharing of expenses for use of space by associated enterprise - SC" aria-label="Download file - open a new window - Download file - open a new window - Service tax cannot be levied on takeaway of food items and sharing of expenses for use of space by associated enterprise - SC">Service tax cannot be levied on takeaway of food items and sharing of expenses for use of space by associated enterprise - SC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">11 October 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/a68071d7b67847718fa1481d9dba79cc.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Amended Rule 89(4)(C) capping export turnover cannot be applied retrospectively for computing refund of accumulated ITC – Delhi HC" aria-label="Download file - open a new window - Download file - open a new window - Amended Rule 89(4)(C) capping export turnover cannot be applied retrospectively for computing refund of accumulated ITC – Delhi HC">Amended Rule 89(4)(C) capping export turnover cannot be applied retrospectively for computing refund of accumulated ITC – Delhi HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">07 October 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/91be2d0914634495a5a3c10baf4dd397.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - 52nd GST Council meeting: Key recommendations and decisions" aria-label="Download file - open a new window - Download file - open a new window - 52nd GST Council meeting: Key recommendations and decisions">52nd GST Council meeting: Key recommendations and decisions</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">06 October 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/2503c73dd6154ff4abab34453b994cba.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Merely connecting auto drivers and passengers through a mobile application does not imply that services are provided through e-commerce operator – Karnataka AAR" aria-label="Download file - open a new window - Download file - open a new window - Merely connecting auto drivers and passengers through a mobile application does not imply that services are provided through e-commerce operator – Karnataka AAR">Merely connecting auto drivers and passengers through a mobile application does not imply that services are provided through e-commerce operator – Karnataka AAR</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">30 September 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/de97850ad51042c0893c3f402df338a5.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - CBIC notifies 28% GST on specified actionable claims, including online gaming, lottery etc., and other provisions effective from 1 October 2023" aria-label="Download file - open a new window - Download file - open a new window - CBIC notifies 28% GST on specified actionable claims, including online gaming, lottery etc., and other provisions effective from 1 October 2023">CBIC notifies 28% GST on specified actionable claims, including online gaming, lottery etc., and other provisions effective from 1 October 2023</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">27 September 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/2b36c9c8b1294aac88e8aaee7b43cf46.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Duty drawback benefit available on exports regardless of payment of Basic Customs Duty, if additional duty is paid during imports – Delhi HC" aria-label="Download file - open a new window - Download file - open a new window - Duty drawback benefit available on exports regardless of payment of Basic Customs Duty, if additional duty is paid during imports – Delhi HC">Duty drawback benefit available on exports regardless of payment of Basic Customs Duty, if additional duty is paid during imports – Delhi HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">27 September 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/7f7f3707607042cbb6b05a1a8d203159.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Indian subsidiary engaged in providing software services to its foreign holding cannot be treated as merely establishment of a distinct person – Delhi HC" aria-label="Download file - open a new window - Download file - open a new window - Indian subsidiary engaged in providing software services to its foreign holding cannot be treated as merely establishment of a distinct person – Delhi HC">Indian subsidiary engaged in providing software services to its foreign holding cannot be treated as merely establishment of a distinct person – Delhi HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">27 September 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/9a9b65fa175b4cd4844e9e4b5f7ef71a.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - DGFT extends RoDTEP scheme for exports made from 1 October 2023 till 30 June 2024" aria-label="Download file - open a new window - Download file - open a new window - DGFT extends RoDTEP scheme for exports made from 1 October 2023 till 30 June 2024">DGFT extends RoDTEP scheme for exports made from 1 October 2023 till 30 June 2024</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">26 September 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/ad972f9e4bee46a98738495b9851c91e.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - DGFT clarifies treatment to be given for various export-import scenarios in respect of Advance Authorisation scheme issued on or after 13 October 2017 till 9 January 2019" aria-label="Download file - open a new window - Download file - open a new window - DGFT clarifies treatment to be given for various export-import scenarios in respect of Advance Authorisation scheme issued on or after 13 October 2017 till 9 January 2019">DGFT clarifies treatment to be given for various export-import scenarios in respect of Advance Authorisation scheme issued on or after 13 October 2017 till 9 January 2019</a> </div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">22 September 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/b0c9fb5ba4194d739ee2d028cfc882ae.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Non-reflection of invoices in FORM GSTR-2A cannot be sufficient ground for denying input tax credit - Kerala HC" aria-label="Download file - open a new window - Download file - open a new window - Non-reflection of invoices in FORM GSTR-2A cannot be sufficient ground for denying input tax credit - Kerala HC">Non-reflection of invoices in FORM GSTR-2A cannot be sufficient ground for denying input tax credit - Kerala HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">21 September 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/fe16cc6c1939451ba5c855e317f4a43f.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - SEZ unit cannot remove capital goods under EPCG scheme without exiting from SEZ scheme – CESTAT" aria-label="Download file - open a new window - Download file - open a new window - SEZ unit cannot remove capital goods under EPCG scheme without exiting from SEZ scheme – CESTAT">SEZ unit cannot remove capital goods under EPCG scheme without exiting from SEZ scheme – CESTAT</a> </div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">20 September 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/f99043d9a8b04749a67c78c752dd6555.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - SC allows the foreign tax credit for dividend exempt under Oman's Domestic Tax Law" aria-label="Download file - open a new window - Download file - open a new window - SC allows the foreign tax credit for dividend exempt under Oman's Domestic Tax Law">SC allows the foreign tax credit for dividend exempt under Oman's Domestic Tax Law</a></div> </td> <td> <div class="table-v2__content" data-label="Type">DT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">18 September 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/2f7662f0562445e8b26396b1f6fe336f.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Appeal can be restored if appellant is unsuccessful in availing benefit under Amnesty Scheme - SC" aria-label="Download file - open a new window - Download file - open a new window - Appeal can be restored if appellant is unsuccessful in availing benefit under Amnesty Scheme - SC">Appeal can be restored if appellant is unsuccessful in availing benefit under Amnesty Scheme - SC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">VAT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">18 September 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/d521f5c636ba46f9a604d46340feba39.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Circular prescribing time limit for amendment in Shipping Bill in absence of substantive provision in the law is illegal and without jurisdiction – Bombay HC" aria-label="Download file - open a new window - Download file - open a new window - Circular prescribing time limit for amendment in Shipping Bill in absence of substantive provision in the law is illegal and without jurisdiction – Bombay HC">Circular prescribing time limit for amendment in Shipping Bill in absence of substantive provision in the law is illegal and without jurisdiction – Bombay HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">15 September 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/8faa06c91fd840b689e9849df1685460.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Central Government constitutes 31 State Benches of the GST Tribunal" aria-label="Download file - open a new window - Download file - open a new window - Central Government constitutes 31 State Benches of the GST Tribunal">Central Government constitutes 31 State Benches of the GST Tribunal</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">13 September 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/cfeff7e4b38f43408cb658da14bdab7e.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Government of Goa notifies The Goa (Recovery of Arrears of Tax, Interest, Penalty, Other Dues through Settlement) Act, 2023" aria-label="Download file - open a new window - Download file - open a new window - Government of Goa notifies The Goa (Recovery of Arrears of Tax, Interest, Penalty, Other Dues through Settlement) Act, 2023">Government of Goa notifies The Goa (Recovery of Arrears of Tax, Interest, Penalty, Other Dues through Settlement) Act, 2023</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">13 September 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/7e80eaa0a638419c9cfa1e875e613ebd.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Amendment prescribing comparison between tax invoice and shipping bill for computation of refund has a prospective effect – Jharkhand HC" aria-label="Download file - open a new window - Download file - open a new window - Amendment prescribing comparison between tax invoice and shipping bill for computation of refund has a prospective effect – Jharkhand HC">Amendment prescribing comparison between tax invoice and shipping bill for computation of refund has a prospective effect – Jharkhand HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">07 September 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/ff2476bddec94e988edea8b5166777b7.aspx" hreflang="en" hreflang="en" title="Download file - Download file - CBIC notifies rules for valuation of supply of online gaming and actionable claims in casinos" aria-label="Download file - Download file - CBIC notifies rules for valuation of supply of online gaming and actionable claims in casinos">CBIC notifies rules for valuation of supply of online gaming and actionable claims in casinos</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">07 September 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/47ed8843f984472c9f5f15eb986d4ca8.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Supreme Court issues ad interim stay on Karnataka High Court judgement in the case of Gameskraft Technologies" aria-label="Download file - Download file - Supreme Court issues ad interim stay on Karnataka High Court judgement in the case of Gameskraft Technologies">Supreme Court issues ad interim stay on Karnataka High Court judgement in the case of Gameskraft Technologies</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">06 September 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/a678c03b6c944677a78495fe3e8ba948.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Transfer of the title of goods or multiple transfers within FTWZ are not transactions in a bonded warehouse and hence not exempt from GST - Tamil Nadu AAR" aria-label="Download file - Download file - Transfer of the title of goods or multiple transfers within FTWZ are not transactions in a bonded warehouse and hence not exempt from GST - Tamil Nadu AAR">Transfer of the title of goods or multiple transfers within FTWZ are not transactions in a bonded warehouse and hence not exempt from GST - Tamil Nadu AAR</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">06 September 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/7040559d5e51425dbb6dedb714f456b6.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Incentives distributed to dealers under promotional schemes constitute a supply, eligible for ITC – Karnataka AAR" aria-label="Download file - Download file - Incentives distributed to dealers under promotional schemes constitute a supply, eligible for ITC – Karnataka AAR">Incentives distributed to dealers under promotional schemes constitute a supply, eligible for ITC – Karnataka AAR</a> </div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">05 September 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/4dbaadedcc654791856c7c87587bf529.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Delivery of specialised services via electronic medium does not qualify as OIDAR services – Bombay HC" aria-label="Download file - Download file - Delivery of specialised services via electronic medium does not qualify as OIDAR services – Bombay HC">Delivery of specialised services via electronic medium does not qualify as OIDAR services – Bombay HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">30 August 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/33111d3f4f1e49269dcf8242f57ff5e1.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Notice issued based on presumptions without complying with fundamentals of prosecution is unsustainable – CESTAT" aria-label="Download file - open a new window - Download file - open a new window - Notice issued based on presumptions without complying with fundamentals of prosecution is unsustainable – CESTAT">Notice issued based on presumptions without complying with fundamentals of prosecution is unsustainable – CESTAT</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">28 August 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/062b36dc25894e4ebd2d01dea7acdb83.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Supreme Court settles the issue regarding applicability of ‘Principle of Mutuality’ on interest earned by social clubs from investments" aria-label="Download file - Download file - Supreme Court settles the issue regarding applicability of ‘Principle of Mutuality’ on interest earned by social clubs from investments">Supreme Court settles the issue regarding applicability of ‘Principle of Mutuality’ on interest earned by social clubs from investments</a></div> </td> <td> <div class="table-v2__content" data-label="Type">DT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">25 August 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/18563bcb78f246cfbe14622f5abb7c85.aspx" hreflang="en" hreflang="en" title="Download file - Download file - ITC ineligible if supplier does not pay tax to government despite recovering from the recipient – Patna HC" aria-label="Download file - Download file - ITC ineligible if supplier does not pay tax to government despite recovering from the recipient – Patna HC">ITC ineligible if supplier does not pay tax to government despite recovering from the recipient – Patna HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">21 August 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/8848d5f12ca248f098b1f657ba69c7ee.aspx" hreflang="en" hreflang="en" title="Download file - Download file - CBDT introduces Rule for computing taxable income from certain life insurance policies and provides guidelines regarding exemption under Section 10(10D) of the Act" aria-label="Download file - Download file - CBDT introduces Rule for computing taxable income from certain life insurance policies and provides guidelines regarding exemption under Section 10(10D) of the Act">CBDT introduces Rule for computing taxable income from certain life insurance policies and provides guidelines regarding exemption under Section 10(10D) of the Act</a></div> </td> <td> <div class="table-v2__content" data-label="Type">DT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">19 August 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/bdc80968c63e4f8ea7e417a18e21e70c.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Government notifies CGST (Amendment) Act 2023, IGST (Amendment) Act 2023, relating to GST on online gaming, horse racing, casinos, lottery, betting, and gambling " aria-label="Download file - Download file - Government notifies CGST (Amendment) Act 2023, IGST (Amendment) Act 2023, relating to GST on online gaming, horse racing, casinos, lottery, betting, and gambling ">Government notifies CGST (Amendment) Act 2023, IGST (Amendment) Act 2023, relating to GST on online gaming, horse racing, casinos, lottery, betting, and gambling </a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">17 August 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/809d2d3c657c47f190c20e3f72acddec.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Delayed payment charges, penal interest and cheque bounce charges not leviable to service tax – CESTAT" aria-label="Download file - Download file - Delayed payment charges, penal interest and cheque bounce charges not leviable to service tax – CESTAT">Delayed payment charges, penal interest and cheque bounce charges not leviable to service tax – CESTAT</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">11 August 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/da6df92d2bf1439a983e5a3eb9aae79f.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Lok Sabha passes the CGST (Amendment) Bill 2023, and IGST (Amendment) Bill, 2023" aria-label="Download file - Download file - Lok Sabha passes the CGST (Amendment) Bill 2023, and IGST (Amendment) Bill, 2023">Lok Sabha passes the CGST (Amendment) Bill 2023, and IGST (Amendment) Bill, 2023</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">07 August 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/82762e3c7eba4f5d87d412f64f1112da.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Recipient cannot be asked to reverse ITC in case of mismatch in returns without investigation on the supplier – Calcutta HC" aria-label="Download file - Download file - Recipient cannot be asked to reverse ITC in case of mismatch in returns without investigation on the supplier – Calcutta HC">Recipient cannot be asked to reverse ITC in case of mismatch in returns without investigation on the supplier – Calcutta HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">03 August 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/ef5d975d124a4ad69fcbf880d2589b2f.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Andhra Pradesh HC upholds constitutional validity of GST provisions prescribing time limit for claiming ITC" aria-label="Download file - Download file - Andhra Pradesh HC upholds constitutional validity of GST provisions prescribing time limit for claiming ITC">Andhra Pradesh HC upholds constitutional validity of GST provisions prescribing time limit for claiming ITC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">03 August 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/3527d2759b5547f8bc2cdebb30be99df.aspx" hreflang="en" hreflang="en" title="Download file - Download file - SC affirms Bombay HC’s decision, holding that interest and penalty cannot be levied on delayed payment of customs surcharge, CVD and SAD in absence of statutory provisions" aria-label="Download file - Download file - SC affirms Bombay HC’s decision, holding that interest and penalty cannot be levied on delayed payment of customs surcharge, CVD and SAD in absence of statutory provisions">SC affirms Bombay HC’s decision, holding that interest and penalty cannot be levied on delayed payment of customs surcharge, CVD and SAD in absence of statutory provisions</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">03 August 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/d533d60290d54ea09213c1dd89dbf35b.aspx" hreflang="en" hreflang="en">51<sup>st</sup><span> </span>GST Council meeting: Key recommendations and decisions</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">02 August 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/d05839b530654ad3844a6a8b4accb56d.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Date for accepting applications under the Production-Linked Incentive (PLI) Scheme 2.0 for IT Hardware extended till 30 August 2023" aria-label="Download file - Download file - Date for accepting applications under the Production-Linked Incentive (PLI) Scheme 2.0 for IT Hardware extended till 30 August 2023">Date for accepting applications under the Production-Linked Incentive (PLI) Scheme 2.0 for IT Hardware extended till 30 August 2023</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">26 July 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/607b6eacbf7e48e683a04bea7b1035c9.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Supreme Court revives notice quashed by Punjab and Haryana High Court and allows Revenue to continue proceedings after gap of 10 years" aria-label="Download file - Download file - Supreme Court revives notice quashed by Punjab and Haryana High Court and allows Revenue to continue proceedings after gap of 10 years">Supreme Court revives notice quashed by Punjab and Haryana High Court and allows Revenue to continue proceedings after gap of 10 years</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">24 July 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/c15781176baa4e9c8ca4b5abed087fd0.aspx" hreflang="en" hreflang="en" title="Download file - Download file - A subsequent change in opinion cannot have a bearing on past decisions that had attained finality – SC" aria-label="Download file - Download file - A subsequent change in opinion cannot have a bearing on past decisions that had attained finality – SC">A subsequent change in opinion cannot have a bearing on past decisions that had attained finality – SC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">24 July 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/ac35871028e5477bae68ebfc0d270814.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Government of Karnataka notifies the Karnataka Karasamadhana Scheme, 2023" aria-label="Download file - Download file - Government of Karnataka notifies the Karnataka Karasamadhana Scheme, 2023">Government of Karnataka notifies the Karnataka Karasamadhana Scheme, 2023</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">19 July 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/6d03517e7c9c464dad1775f3b1e747a6.aspx" hreflang="en" hreflang="en" title="Download file - Download file - India and UAE agree on UPI integration to facilitate cross-border transactions" aria-label="Download file - Download file - India and UAE agree on UPI integration to facilitate cross-border transactions">India and UAE agree on UPI integration to facilitate cross-border transactions</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">18 July 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/666102fd104345a58278b82cd72f5cab.aspx" hreflang="en" hreflang="en" title="Download file - Download file - CBIC issues clarifications pursuant to the 50th GST Council meeting recommendations" aria-label="Download file - Download file - CBIC issues clarifications pursuant to the 50th GST Council meeting recommendations">CBIC issues clarifications pursuant to the 50th GST Council meeting recommendations</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">17 July 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/000e4fadb38f4b50b4e135807ed3718e.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Ministry of Commerce and Industry reduces compliance burden in case of SOFTEX forms for SEZ units" aria-label="Download file - Download file - Ministry of Commerce and Industry reduces compliance burden in case of SOFTEX forms for SEZ units">Ministry of Commerce and Industry reduces compliance burden in case of SOFTEX forms for SEZ units</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">17 July 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/de82ea5915884b98946203a83c6d6c3c.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Date for accepting applications under the Production-Linked Incentive (PLI) Scheme 2.0 for IT Hardware extended till 31 July 2023" aria-label="Download file - Download file - Date for accepting applications under the Production-Linked Incentive (PLI) Scheme 2.0 for IT Hardware extended till 31 July 2023">Date for accepting applications under the Production-Linked Incentive (PLI) Scheme 2.0 for IT Hardware extended till 31 July 2023</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">12 July 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/d1340d08b492460580d2e228124a4693.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Refund of GST cannot be denied on exports even if duty drawback is availed – Bombay HC" aria-label="Download file - Download file - Refund of GST cannot be denied on exports even if duty drawback is availed – Bombay HC">Refund of GST cannot be denied on exports even if duty drawback is availed – Bombay HC</a> </div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">12 July 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/d6fcf71df9e1421293ef194cd1833e22.aspx" hreflang="en" hreflang="en" title="Download file - Download file - 50th GST Council meeting: Key recommendations and decisions" aria-label="Download file - Download file - 50th GST Council meeting: Key recommendations and decisions">50th GST Council meeting: Key recommendations and decisions</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">11 July 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/a5535d8f09824cc790daf676004da3b3.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Amendments to the SEBI (Alternative Investment Funds) Regulations, 2012" aria-label="Download file - Download file - Amendments to the SEBI (Alternative Investment Funds) Regulations, 2012">Amendments to the SEBI (Alternative Investment Funds) Regulations, 2012</a></div> </td> <td> <div class="table-v2__content" data-label="Type">Regulatory</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">03 July 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/b627bbd0bb74493fb0f6ed32abc14515.aspx" hreflang="en" hreflang="en" title="Download file - Download file - DGFT extends last date to apply for one-time settlement of default in export obligation under Amnesty Scheme for Advance and EPCG authorisation holders" aria-label="Download file - Download file - DGFT extends last date to apply for one-time settlement of default in export obligation under Amnesty Scheme for Advance and EPCG authorisation holders">DGFT extends last date to apply for one-time settlement of default in export obligation under Amnesty Scheme for Advance and EPCG authorisation holders</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">30 June 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/ca1c3b2348b340ceb6543afa43e80875.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Liberalised Remittance Scheme and Tax Collection at Source – Update" aria-label="Download file - Download file - Liberalised Remittance Scheme and Tax Collection at Source – Update">Liberalised Remittance Scheme and Tax Collection at Source – Update</a></div> </td> <td> <div class="table-v2__content" data-label="Type">DT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">28 June 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/fdacea1384fd47a483af5835278d5b96.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Service tax demand upheld on salary, bonus and allowances paid to employees seconded from foreign entity, relying on SC's decision - CESTAT" aria-label="Download file - Download file - Service tax demand upheld on salary, bonus and allowances paid to employees seconded from foreign entity, relying on SC's decision - CESTAT">Service tax demand upheld on salary, bonus and allowances paid to employees seconded from foreign entity, relying on SC's decision - CESTAT</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">26 June 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/aab17e91dce440b7a9f672d2ce01772d.aspx" hreflang="en" hreflang="en" title="Download file - Download file - DGFT issues clarifications on procedure for applying for one-time settlement of default in export obligation under the Amnesty Scheme for Advance and EPCG authorisation holders" aria-label="Download file - Download file - DGFT issues clarifications on procedure for applying for one-time settlement of default in export obligation under the Amnesty Scheme for Advance and EPCG authorisation holders">DGFT issues clarifications on procedure for applying for one-time settlement of default in export obligation under the Amnesty Scheme for Advance and EPCG authorisation holders</a> </div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">21 June 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/0a689b96c38e4dc0877150ec76383209.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Liberalised Remittance Scheme (LRS) – Recent changes and the impact" aria-label="Download file - Download file - Liberalised Remittance Scheme (LRS) – Recent changes and the impact">Liberalised Remittance Scheme (LRS) – Recent changes and the impact</a></div> </td> <td> <div class="table-v2__content" data-label="Type">DT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">19 June 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/4e46d1303428408e826c8e1bda379cab.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Input tax credit availed by recipient cannot be rejected solely because supplier’s registration was cancelled retrospectively – Calcutta HC" aria-label="Download file - Download file - Input tax credit availed by recipient cannot be rejected solely because supplier’s registration was cancelled retrospectively – Calcutta HC">Input tax credit availed by recipient cannot be rejected solely because supplier’s registration was cancelled retrospectively – Calcutta HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">19 June 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/3f2747be365e4d54bee2affab6edfeb4.aspx" hreflang="en" hreflang="en" title="Download file - Download file - GST authorities are empowered to initiate search and seizure operation against assessee operating as SEZ unit – Gujarat HC" aria-label="Download file - Download file - GST authorities are empowered to initiate search and seizure operation against assessee operating as SEZ unit – Gujarat HC">GST authorities are empowered to initiate search and seizure operation against assessee operating as SEZ unit – Gujarat HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">15 June 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/a693b245a2f34b58836c632ed6504537.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Transfer of goods from SEZ/FTWZ to DTA cannot be considered as 're-import' for availing exemption - Customs AAR" aria-label="Download file - Download file - Transfer of goods from SEZ/FTWZ to DTA cannot be considered as 're-import' for availing exemption - Customs AAR">Transfer of goods from SEZ/FTWZ to DTA cannot be considered as 're-import' for availing exemption - Customs AAR</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">09 June 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/c3a78c2457d547bdbc0e4a4eba5c1dfb.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Government of Maharashtra extends the Maharashtra Electronics Policy, 2016, till 30 September 2023" aria-label="Download file - Download file - Government of Maharashtra extends the Maharashtra Electronics Policy, 2016, till 30 September 2023">Government of Maharashtra extends the Maharashtra Electronics Policy, 2016, till 30 September 2023</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">08 June 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/a4ef3c9fd78a4b59a5b84900bf936d2f.aspx" hreflang="en" hreflang="en" title="Download file - Download file - CBIC issues circular for implementation of SC’s judgement in the matter of imposition of a pre-import condition on imports under Advance Authorisation" aria-label="Download file - Download file - CBIC issues circular for implementation of SC’s judgement in the matter of imposition of a pre-import condition on imports under Advance Authorisation">CBIC issues circular for implementation of SC’s judgement in the matter of imposition of a pre-import condition on imports under Advance Authorisation</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">07 June 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/f5a63e76fec3435fa476455b5879fc88.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Division Bench of Bombay High Court upholds constitutional validity of IGST provisions w.r.t. intermediary service in case of Dharmendra M. Jani" aria-label="Download file - Download file - Division Bench of Bombay High Court upholds constitutional validity of IGST provisions w.r.t. intermediary service in case of Dharmendra M. Jani">Division Bench of Bombay High Court upholds constitutional validity of IGST provisions w.r.t. intermediary service in case of Dharmendra M. Jani</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">07 June 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/3b882c7d3f604413ad6e1d327223a430.aspx" hreflang="en" hreflang="en" title="Download file - Download file - SC delivers split verdict with respect to arbitrary withdrawal of sales tax exemption" aria-label="Download file - Download file - SC delivers split verdict with respect to arbitrary withdrawal of sales tax exemption">SC delivers split verdict with respect to arbitrary withdrawal of sales tax exemption</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">31 May 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/4fdc188efac24665a6a0b82c4509d2d6.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Ministry of Electronics and Information Technology notifies Production-Linked Incentive (PLI) Scheme 2.0 for IT Hardware" aria-label="Download file - Download file - Ministry of Electronics and Information Technology notifies Production-Linked Incentive (PLI) Scheme 2.0 for IT Hardware">Ministry of Electronics and Information Technology notifies Production-Linked Incentive (PLI) Scheme 2.0 for IT Hardware</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">29 May 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/629fdd642fdb4779aefefbd7a0553bf7.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Relaxations to charitable trusts and not-for-profit institutions" aria-label="Download file - Download file - Relaxations to charitable trusts and not-for-profit institutions">Relaxations to charitable trusts and not-for-profit institutions</a></div> </td> <td> <div class="table-v2__content" data-label="Type">DT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">26 May 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/5b58cc374b6546f699e17b567711b0f7.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Remittances using international credit cards to come under LRS and liable to TCS" aria-label="Download file - Download file - Remittances using international credit cards to come under LRS and liable to TCS">Remittances using international credit cards to come under LRS and liable to TCS</a></div> </td> <td> <div class="table-v2__content" data-label="Type">DT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">25 May 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/abeaa1e23a3448d990b8176677ade8f3.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Online gaming: CBDT issues guidelines for TDS and notifies manner of computing ‘net winnings’" aria-label="Download file - Download file - Online gaming: CBDT issues guidelines for TDS and notifies manner of computing ‘net winnings’">Online gaming: CBDT issues guidelines for TDS and notifies manner of computing ‘net winnings’</a></div> </td> <td> <div class="table-v2__content" data-label="Type">DT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">24 May 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/be505631a2bf4f409a167c1b45f310b3.aspx" hreflang="en" hreflang="en" title="Download file - Download file - SEBI consultation paper on proposed amendment to SEBI (Alternative Investment Funds) Regulations, 2012" aria-label="Download file - Download file - SEBI consultation paper on proposed amendment to SEBI (Alternative Investment Funds) Regulations, 2012">SEBI consultation paper on proposed amendment to SEBI (Alternative Investment Funds) Regulations, 2012</a></div> </td> <td> <div class="table-v2__content" data-label="Type">Regulatory</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">24 May 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/5560d33177c24a5784336f63fd4c2caa.aspx" hreflang="en" hreflang="en" title="Download file - Download file - User Development Fee collected by an international airport a statutory levy, not liable to service tax – SC" aria-label="Download file - Download file - User Development Fee collected by an international airport a statutory levy, not liable to service tax – SC">User Development Fee collected by an international airport a statutory levy, not liable to service tax – SC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">22 May 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/c72a85879ab94464bd2b5ebcd1151d14.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Credit note issued by manufacturer to dealer in consideration of completion of warranty obligation exigible to sales tax - SC" aria-label="Download file - Download file - Credit note issued by manufacturer to dealer in consideration of completion of warranty obligation exigible to sales tax - SC">Credit note issued by manufacturer to dealer in consideration of completion of warranty obligation exigible to sales tax - SC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">20 May 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/0fefafa17b554e11b33ad04e02b69581.aspx" hreflang="en" hreflang="en" title="Download file - Download file - CBDT proposes relief from rigours of angel tax in certain cases" aria-label="Download file - Download file - CBDT proposes relief from rigours of angel tax in certain cases">CBDT proposes relief from rigours of angel tax in certain cases</a></div> </td> <td> <div class="table-v2__content" data-label="Type">DT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">19 May 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/3ebea334264e4124be96a43786a32965.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Mens rea is not an essential condition for imposing interest and penalty, considering the language of the provisions –SC" aria-label="Download file - Download file - Mens rea is not an essential condition for imposing interest and penalty, considering the language of the provisions –SC">Mens rea is not an essential condition for imposing interest and penalty, considering the language of the provisions –SC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">19 May 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/ff91e8d8805f42619adf1f9f3c306c70.aspx" hreflang="en" hreflang="en" title="Download file - Download file - HP General Sales Tax Act provisions creating tax as first charge over property not ultra vires to any law or Constitution – SC" aria-label="Download file - Download file - HP General Sales Tax Act provisions creating tax as first charge over property not ultra vires to any law or Constitution – SC">HP General Sales Tax Act provisions creating tax as first charge over property not ultra vires to any law or Constitution – SC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">14 May 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/f23621bf07b640d18017c097b9f9d0f2.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Games like rummy, whether played online or physical, with or without stakes, are ‘games of skill’ – Karnataka HC" aria-label="Download file - Download file - Games like rummy, whether played online or physical, with or without stakes, are ‘games of skill’ – Karnataka HC">Games like rummy, whether played online or physical, with or without stakes, are ‘games of skill’ – Karnataka HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">11 May 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/cca80a06b97c40a3a0b91b3c95c2d33d.aspx" hreflang="en" hreflang="en" title="Download file - Download file - SC affirms Telangana HC's order that there is no time limit to amend the Bill of Entry" aria-label="Download file - Download file - SC affirms Telangana HC's order that there is no time limit to amend the Bill of Entry">SC affirms Telangana HC's order that there is no time limit to amend the Bill of Entry</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">11 May 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/287859b0cab440b9adc57eb12e54cf5b.aspx" hreflang="en" hreflang="en" title="Download file - Download file - E-invoicing mandatory for taxpayers having aggregate turnover exceeding INR 5 crore w.e.f. 1 August 2023" aria-label="Download file - Download file - E-invoicing mandatory for taxpayers having aggregate turnover exceeding INR 5 crore w.e.f. 1 August 2023">E-invoicing mandatory for taxpayers having aggregate turnover exceeding INR 5 crore w.e.f. 1 August 2023</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">03 May 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/7aa1b33cd38944f89d9819acf37d442a.aspx" hreflang="en" hreflang="en" title="Download file - Download file - SC upholds the validity of mandatory fulfilment of pre-import condition for imports under advance authorisations" aria-label="Download file - Download file - SC upholds the validity of mandatory fulfilment of pre-import condition for imports under advance authorisations">SC upholds the validity of mandatory fulfilment of pre-import condition for imports under advance authorisations</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">29 April 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/5b0e1ce6d40c4dd7b87d6a2b2cc29ad4.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Mumbai ITAT explains the applicability of specific provisions for taxation of capital gains on disposal of unlisted shares by non-residents" aria-label="Download file - Download file - Mumbai ITAT explains the applicability of specific provisions for taxation of capital gains on disposal of unlisted shares by non-residents">Mumbai ITAT explains the applicability of specific provisions for taxation of capital gains on disposal of unlisted shares by non-residents</a></div> </td> <td> <div class="table-v2__content" data-label="Type">DT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">26 April 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/7ff9ba3fd7ff47f498a94567f88adbbe.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Import of engineering design and drawings liable to service tax even if considered as goods under customs – SC" aria-label="Download file - Download file - Import of engineering design and drawings liable to service tax even if considered as goods under customs – SC">Import of engineering design and drawings liable to service tax even if considered as goods under customs – SC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">26 April 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/5a8ab13f6c184307a36c51b7b0db1a74.aspx" hreflang="en" hreflang="en" title="Download file - Download file - ITC to recipient can be denied on account of non-payment by supplier to government – Madras HC" aria-label="Download file - Download file - ITC to recipient can be denied on account of non-payment by supplier to government – Madras HC">ITC to recipient can be denied on account of non-payment by supplier to government – Madras HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">20 April 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/dd7e43aefc3840008e06c0f9c1eff7cc.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Central and state GST not applicable on intermediary services provided to an overseas recipient; upholds validity of intermediary-related provisions under IGST Act – Bombay HC" aria-label="Download file - Download file - Central and state GST not applicable on intermediary services provided to an overseas recipient; upholds validity of intermediary-related provisions under IGST Act – Bombay HC">Central and state GST not applicable on intermediary services provided to an overseas recipient; upholds validity of intermediary-related provisions under IGST Act – Bombay HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">20 April 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/245853f7d4084272a66ce93f916f31de.aspx" hreflang="en" hreflang="en" title="Download file - Download file - DGFT notifies procedure for applying for one-time settlement of default in export obligation under the Amnesty Scheme for Advance and EPCG authorisation holders" aria-label="Download file - Download file - DGFT notifies procedure for applying for one-time settlement of default in export obligation under the Amnesty Scheme for Advance and EPCG authorisation holders">DGFT notifies procedure for applying for one-time settlement of default in export obligation under the Amnesty Scheme for Advance and EPCG authorisation holders</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">18 April 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/f2016f91776348138c5a997a1a04d915.aspx" hreflang="en" hreflang="en" title="Download file - Download file - CBIC waives interest on duty payable in respect of goods where duty is not paid due to technical inability" aria-label="Download file - Download file - CBIC waives interest on duty payable in respect of goods where duty is not paid due to technical inability">CBIC waives interest on duty payable in respect of goods where duty is not paid due to technical inability</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">12 April 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/4c37b47632234f569bdc06e7dbac43a9.aspx" hreflang="en" hreflang="en" title="Download file - Download file - CBIC waives interest on duty payable in respect of goods where payment is to be made from ECL for the period 11 to 13 April 2023" aria-label="Download file - Download file - CBIC waives interest on duty payable in respect of goods where payment is to be made from ECL for the period 11 to 13 April 2023">CBIC waives interest on duty payable in respect of goods where payment is to be made from ECL for the period 11 to 13 April 2023</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">11 April 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/84e11d50abf34b22918a516bc1e0d1d5.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Karnataka HC quashes amendment to Rule 89(4)(c) as being ultra vires to the GST Law and the Constitution of India" aria-label="Download file - Download file - Karnataka HC quashes amendment to Rule 89(4)(c) as being ultra vires to the GST Law and the Constitution of India">Karnataka HC quashes amendment to Rule 89(4)(c) as being ultra vires to the GST Law and the Constitution of India</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">06 April 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/4c37b47632234f569bdc06e7dbac43a9.aspx" hreflang="en" hreflang="en" title="Download file - Download file - CBIC waives interest on duty payable in respect of goods where payment is to be made from ECL from 1 to 10 April 2023" aria-label="Download file - Download file - CBIC waives interest on duty payable in respect of goods where payment is to be made from ECL from 1 to 10 April 2023">CBIC waives interest on duty payable in respect of goods where payment is to be made from ECL from 1 to 10 April 2023</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">05 April 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/bdb13f9bbac44629a2deea09e1a4a8bc.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Corporate guarantee provided by parent company to its subsidiaries without consideration not leviable to service tax – SC" aria-label="Download file - Download file - Corporate guarantee provided by parent company to its subsidiaries without consideration not leviable to service tax – SC">Corporate guarantee provided by parent company to its subsidiaries without consideration not leviable to service tax – SC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">04 April 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/13fe05b204004fb1829451be8878ee57.aspx" hreflang="en" hreflang="en" title="Download file - Download file - CBIC issues notifications to give effect to 49th GST Council meeting recommendations" aria-label="Download file - Download file - CBIC issues notifications to give effect to 49th GST Council meeting recommendations">CBIC issues notifications to give effect to 49th GST Council meeting recommendations</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">04 April 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/e4768f083e5540f09d50c7ed567965c2.aspx" hreflang="en" hreflang="en" title="Download file - Download file - CBIC initiates phase wise implementation of Electronic Cash Ledger in Customs effective 1 April 2023" aria-label="Download file - Download file - CBIC initiates phase wise implementation of Electronic Cash Ledger in Customs effective 1 April 2023">CBIC initiates phase wise implementation of Electronic Cash Ledger in Customs effective 1 April 2023</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">03 April 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/7a6868c4c02c45ee816609e5eedfe519.aspx" hreflang="en" hreflang="en" title="Download file - Download file - DGFT notifies amnesty scheme for one-time settlement of default in export obligation by Advance Authorization and EPCG authorization holders" aria-label="Download file - Download file - DGFT notifies amnesty scheme for one-time settlement of default in export obligation by Advance Authorization and EPCG authorization holders">DGFT notifies amnesty scheme for one-time settlement of default in export obligation by Advance Authorization and EPCG authorization holders</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">31 March 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/c69985f5c1454c8da5d354845c60a0ac.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Government announces new Foreign Trade Policy 2023" aria-label="Download file - Download file - Government announces new Foreign Trade Policy 2023">Government announces new Foreign Trade Policy 2023</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">30 March 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/d2a02a24f7e046589cd1fc23c5d84a74.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Show cause notice is not required for recovery where the order sanctioning the refund is set aside in review - SC" aria-label="Download file - Download file - Show cause notice is not required for recovery where the order sanctioning the refund is set aside in review - SC">Show cause notice is not required for recovery where the order sanctioning the refund is set aside in review - SC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">29 March 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/be1c5a79c40d422b9c986a1fdd30b5dc.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Professional consultancy services provided by an Indian entity to overseas entities do not qualify as intermediary services - Delhi HC" aria-label="Download file - Download file - Professional consultancy services provided by an Indian entity to overseas entities do not qualify as intermediary services - Delhi HC">Professional consultancy services provided by an Indian entity to overseas entities do not qualify as intermediary services - Delhi HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">28 March 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/1af8b55fcbcd4427864335440ad7870c.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Key amendments to Finance Bill, 2023" aria-label="Download file - Download file - Key amendments to Finance Bill, 2023">Key amendments to Finance Bill, 2023</a></div> </td> <td> <div class="table-v2__content" data-label="Type">DT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">17 March 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/68f6843126d6461f96f05c6e215ec9c9.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Proving genuineness of the transaction and actual physical movement of the goods are prerequisites for claiming ITC - SC" aria-label="Download file - Download file - Proving genuineness of the transaction and actual physical movement of the goods are prerequisites for claiming ITC - SC">Proving genuineness of the transaction and actual physical movement of the goods are prerequisites for claiming ITC - SC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">14 March 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/832fd99b290f44bea69ec3bc330f5e2e.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Point of taxation for digitally downloaded software is the date of EULA, i.e., when the right to use is granted – CESTAT Chennai" aria-label="Download file - Download file - Point of taxation for digitally downloaded software is the date of EULA, i.e., when the right to use is granted – CESTAT Chennai">Point of taxation for digitally downloaded software is the date of EULA, i.e., when the right to use is granted – CESTAT Chennai</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">14 March 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/6ff24b2aad5c434a9bddd72c69fb1e5e.aspx" hreflang="en" hreflang="en" title="Download file - Download file - SC upholds Rajasthan HC order allowing CENVAT credit on reinsurance premium paid by the insurance company" aria-label="Download file - Download file - SC upholds Rajasthan HC order allowing CENVAT credit on reinsurance premium paid by the insurance company">SC upholds Rajasthan HC order allowing CENVAT credit on reinsurance premium paid by the insurance company</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">13 March 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/c588812a9b554fa3872e675b63fd5979.aspx" hreflang="en" hreflang="en" title="Download file - Download file - CBIC issues clarifications with respect to implementation of origin procedures under the IndAus ECTA" aria-label="Download file - Download file - CBIC issues clarifications with respect to implementation of origin procedures under the IndAus ECTA">CBIC issues clarifications with respect to implementation of origin procedures under the IndAus ECTA</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">10 March 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/f6b08987973a413db4c951322769be76.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Government of Maharashtra announces Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2023" aria-label="Download file - Download file - Government of Maharashtra announces Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2023">Government of Maharashtra announces Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2023</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">10 March 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/0ac50f703a2b418eba08d64c4c52ca80.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Government of Himachal Pradesh notifies the Himachal Pradesh Sadhbhawana Legacy Cases Resolution Scheme, 2023" aria-label="Download file - Download file - Government of Himachal Pradesh notifies the Himachal Pradesh Sadhbhawana Legacy Cases Resolution Scheme, 2023">Government of Himachal Pradesh notifies the Himachal Pradesh Sadhbhawana Legacy Cases Resolution Scheme, 2023</a>.</div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">27 February 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/94c0188e31254d3c85fb4c3e3c95df86.aspx" hreflang="en" hreflang="en" title="Download file - Download file - SC affirms Bombay HC’s view that Revenue is not empowered to adjudicate SCN after inordinate delay" aria-label="Download file - Download file - SC affirms Bombay HC’s view that Revenue is not empowered to adjudicate SCN after inordinate delay">SC affirms Bombay HC’s view that Revenue is not empowered to adjudicate SCN after inordinate delay</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">23 February 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/969935dc36a249259008f89eb06b0c38.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Marketing/promotional services, engineering support services and accounting and management reporting services provided on own account to the overseas holding company would not qualify as intermediary services – CESTAT Mumbai" aria-label="Download file - Download file - Marketing/promotional services, engineering support services and accounting and management reporting services provided on own account to the overseas holding company would not qualify as intermediary services – CESTAT Mumbai">Marketing/promotional services, engineering support services and accounting and management reporting services provided on own account to the overseas holding company would not qualify as intermediary services – CESTAT Mumbai</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">22 February 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/45c72ec916174b7589939935abb8699a.aspx" hreflang="en" hreflang="en" title="Download file - Download file - 49th GST Council meeting - Key recommendations and decisions" aria-label="Download file - Download file - 49th GST Council meeting - Key recommendations and decisions">49th GST Council meeting - Key recommendations and decisions</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">16 February 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/904a276780f94c3095efb520d68659be.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Mere existence of an alternative remedy of appeal or revision would not depose the High Court’s writ jurisdiction – Supreme Court" aria-label="Download file - Download file - Mere existence of an alternative remedy of appeal or revision would not depose the High Court’s writ jurisdiction – Supreme Court">Mere existence of an alternative remedy of appeal or revision would not depose the High Court’s writ jurisdiction – Supreme Court</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">13 February 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/a7b06837e7b94814a4ae62390bb1e146.aspx" hreflang="en" hreflang="en" title="Download file - Download file - DGGSTI officers are competent authorities to issue SCN post introduction of GST on erstwhile notification  - Madras HC" aria-label="Download file - Download file - DGGSTI officers are competent authorities to issue SCN post introduction of GST on erstwhile notification  - Madras HC">DGGSTI officers are competent authorities to issue SCN post introduction of GST on erstwhile notification  - Madras HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">13 February 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/4b056a4a586d4fb798d22fc9ae0b6347.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Supply of food and beverages to hostel students cannot be treated as sale of goods – Andhra Pradesh High Court" aria-label="Download file - Download file - Supply of food and beverages to hostel students cannot be treated as sale of goods – Andhra Pradesh High Court">Supply of food and beverages to hostel students cannot be treated as sale of goods – Andhra Pradesh High Court</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">31 January 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/2d8a26129a3c4e59af60e7bc8b0e75cb.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Fees received by cricket players from IPL franchisee does not amount to ‘business support service,’ thereby not leviable to service tax – CESTAT" aria-label="Download file - Download file - Fees received by cricket players from IPL franchisee does not amount to ‘business support service,’ thereby not leviable to service tax – CESTAT">Fees received by cricket players from IPL franchisee does not amount to ‘business support service,’ thereby not leviable to service tax – CESTAT</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">23 January 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/51097e6081d44220accac8c577d7e07e.aspx" hreflang="en" hreflang="en" title="Download file - Download file - DGFT provides one-time relaxation from average export obligation maintenance for sectors affected due to COVID-19 pandemic" aria-label="Download file - Download file - DGFT provides one-time relaxation from average export obligation maintenance for sectors affected due to COVID-19 pandemic">DGFT provides one-time relaxation from average export obligation maintenance for sectors affected due to COVID-19 pandemic</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">17 January 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/b876e7dc200f46e8b2ea3573a06e6657.aspx" hreflang="en" hreflang="en" title="Download file - Download file - CBIC clarifies taxability and applicable rates on various goods and services under GST" aria-label="Download file - Download file - CBIC clarifies taxability and applicable rates on various goods and services under GST">CBIC clarifies taxability and applicable rates on various goods and services under GST</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">13 January 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/f2bdc00ba6194c258aba118be2f3f4e5.aspx" hreflang="en" hreflang="en" title="Download file - Download file - India-USA Trade Policy Forum meet on 11 January 2023 to forge bilateral trade between the countries" aria-label="Download file - Download file - India-USA Trade Policy Forum meet on 11 January 2023 to forge bilateral trade between the countries">India-USA Trade Policy Forum meet on 11 January 2023 to forge bilateral trade between the countries</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">12 January 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/24c65bc7224a4008a7b2ad1b6f00d7f4.aspx" hreflang="en" hreflang="en" title="Download file - Download file - CBIC notifies the Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023" aria-label="Download file - Download file - CBIC notifies the Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023">CBIC notifies the Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">11 January 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/953f1b12b6b148f383494746731834eb.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Manufacturing of goods using advanced technology having same use/utility cannot be construed as ‘diversification’ for claiming exemption – SC" aria-label="Download file - Download file - Manufacturing of goods using advanced technology having same use/utility cannot be construed as ‘diversification’ for claiming exemption – SC">Manufacturing of goods using advanced technology having same use/utility cannot be construed as ‘diversification’ for claiming exemption – SC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">10 January 2023</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/04151af8f64b4748bccce2d75433e3fb.aspx" hreflang="en" hreflang="en" title="Download file - Download file - DGFT notifies revised Appendix 4R on account of recommendations of the RoDTEP Committee" aria-label="Download file - Download file - DGFT notifies revised Appendix 4R on account of recommendations of the RoDTEP Committee">DGFT notifies revised Appendix 4R on account of recommendations of the RoDTEP Committee</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> </tbody> </table> </div></div> </div> </div> </div></div></div> </div> </div> <div class="dynamic-text-media-container ">  <div class="dynamic-text-media__content"> <div><div class="tableblock " data-tracking-block="tableblock"><div class="table-v2-container"> <div class="container"> <div class="table-v2--header"> <h2 class="table-v2__title line-length-large">Tax alerts 2022</h2> </div> <div> <div class="tinymce-wrapper"><div class="table-v2 table-v2__row-solid table-v2__core-purple table-v2__alternate-row"> <table border="0" class="table-v2__area editing"> <tbody> <tr> <th>Date</th> <th>Alert</th> <th>Type</th> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">30 December 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/8683e7f0741e4e0daa290c16fc6c49d4.aspx" hreflang="en" hreflang="en" title="Download file - Download file - CBIC notifies amendments and issues clarifications pursuant to the 48th GST council meeting recommendations" aria-label="Download file - Download file - CBIC notifies amendments and issues clarifications pursuant to the 48th GST council meeting recommendations">CBIC notifies amendments and issues clarifications pursuant to the 48th GST council meeting recommendations</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">19 December 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/06549b71331940f886f378dffe587142.aspx" hreflang="en" hreflang="en" title="Download file - Download file - 48th GST Council meeting: Key recommendations and decisions" aria-label="Download file - Download file - 48th GST Council meeting: Key recommendations and decisions">48th GST Council meeting: Key recommendations and decisions</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">08 December 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/863f59bc56284d5ebf42fbe50116c300.aspx" hreflang="en" hreflang="en" title="Download file - Download file - RoDTEP scheme expanded to include chemicals, pharmaceuticals and articles of iron and steel sectors" aria-label="Download file - Download file - RoDTEP scheme expanded to include chemicals, pharmaceuticals and articles of iron and steel sectors">RoDTEP scheme expanded to include chemicals, pharmaceuticals and articles of iron and steel sectors</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">24 November 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/e3e51fc5664a40d388d04ccb8cf53ef6.aspx" hreflang="en" hreflang="en" title="Download file - Download file - CG appoints the Competition Commission of India as new anti-profiteering authority under GST" aria-label="Download file - Download file - CG appoints the Competition Commission of India as new anti-profiteering authority under GST">CG appoints the Competition Commission of India as new anti-profiteering authority under GST</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">24 November 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/11b567785d1a4d64892a48aeb2c3ec76.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Hiring sports persons for appearance at events tantamount to supply of manpower services exigible to service tax – SC" aria-label="Download file - Download file - Hiring sports persons for appearance at events tantamount to supply of manpower services exigible to service tax – SC">Hiring sports persons for appearance at events tantamount to supply of manpower services exigible to service tax – SC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">24 November 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/d6c571327a46418fbc2bab7c97b84323.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Bombay HC grants refund of IGST paid on capital goods imported under EPCG scheme for July 2017 to October 2017" aria-label="Download file - Download file - Bombay HC grants refund of IGST paid on capital goods imported under EPCG scheme for July 2017 to October 2017">Bombay HC grants refund of IGST paid on capital goods imported under EPCG scheme for July 2017 to October 2017</a></div> </td> <td> <div class="table-v2__content" data-label="Type">Custom</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">21 November 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/92edc5dd6d2644cfb7d3873f1d2a247e.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Relief in average export obligation for EPCG Authorisation holders for FY 2021-22" aria-label="Download file - Download file - Relief in average export obligation for EPCG Authorisation holders for FY 2021-22">Relief in average export obligation for EPCG Authorisation holders for FY 2021-22</a></div> </td> <td> <div class="table-v2__content" data-label="Type">FTP</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">21 November 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/cd15abeaa66d423a990688b198632b1e.aspx" hreflang="en" hreflang="en" title="Download file - Download file - SC: Tax to be deducted under Section 194H on supplementary commission earned by agents" aria-label="Download file - Download file - SC: Tax to be deducted under Section 194H on supplementary commission earned by agents">SC: Tax to be deducted under Section 194H on supplementary commission earned by agents</a></div> </td> <td> <div class="table-v2__content" data-label="Type">DT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">18 November 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/280c198a5a084b95814f745f5b5973f1.aspx" hreflang="en" hreflang="en" title="Download file - Download file - DGFT issues instructions to regional offices for reduction in average annual export authorisation" aria-label="Download file - Download file - DGFT issues instructions to regional offices for reduction in average annual export authorisation">DGFT issues instructions to regional offices for reduction in average annual export authorisation</a></div> </td> <td> <div class="table-v2__content" data-label="Type"><span>FTP</span></div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">15 November 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/12494863314e47fd8aae4d7fb4e17970.aspx" hreflang="en" hreflang="en">Back-office and other support services provided on own account would not qualify to be an intermediary. Laws, related to intermediary, remain unchanged in pre-GST and GST era: Punjab and Haryana HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type"><span>GST</span></div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">12 November 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/54b43a789ccb445c96c12b21f420085f.aspx" hreflang="en" hreflang="en" title="Download file - Download file - CBIC issues guidance note for verification of the transitional credits" aria-label="Download file - Download file - CBIC issues guidance note for verification of the transitional credits">CBIC issues guidance note for verification of the transitional credits</a></div> </td> <td> <div class="table-v2__content" data-label="Type"><span>GST</span></div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">12 November 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/dc2644c700aa418ba2828ec3fe63c5a5.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Central Board of Indirect Taxes and Customs (CBIC) clarifies the applicability of revised formula for refund under inverted duty structure (IDS)" aria-label="Download file - Download file - Central Board of Indirect Taxes and Customs (CBIC) clarifies the applicability of revised formula for refund under inverted duty structure (IDS)">Central Board of Indirect Taxes and Customs (CBIC) clarifies the applicability of revised formula for refund under inverted duty structure (IDS)</a></div> </td> <td> <div class="table-v2__content" data-label="Type"><span>GST</span></div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">10 November 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/404c07362f41453ba37cdb4d57d46a7b.aspx" hreflang="en" hreflang="en" title="Download file - Download file - DGFT permits realisation of export proceeds in INR for availing benefits under various Export Promotion Schemes under the Foreign Trade Policy" aria-label="Download file - Download file - DGFT permits realisation of export proceeds in INR for availing benefits under various Export Promotion Schemes under the Foreign Trade Policy">DGFT permits realisation of export proceeds in INR for availing benefits under various Export Promotion Schemes under the Foreign Trade Policy</a></div> </td> <td> <div class="table-v2__content" data-label="Type"><span>FTP</span></div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">09 November 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/07706d5d303f4eed9b250d4d934da48f.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Supreme Court explains the meaning of general public utility for claiming exemption by charitable organisations" aria-label="Download file - Download file - Supreme Court explains the meaning of general public utility for claiming exemption by charitable organisations">Supreme Court explains the meaning of general public utility for claiming exemption by charitable organisations</a></div> </td> <td> <div class="table-v2__content" data-label="Type"><span>DT</span></div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">07 November 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/a3ed529d045e4d99a9b372d41bbef3c8.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Delhi HC quashes the instructions prohibiting ISDs from transitioning CENVAT credit" aria-label="Download file - Download file - Delhi HC quashes the instructions prohibiting ISDs from transitioning CENVAT credit">Delhi HC quashes the instructions prohibiting ISDs from transitioning CENVAT credit</a></div> </td> <td> <div class="table-v2__content" data-label="Type"><span>GST</span></div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">02 November  2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/d21694a5fa304f249f69792d5405eb89.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Supreme Court interprets the term 'solely' and settles the controversy regarding the eligibility of tax exemption to profit-oriented educational institutions " aria-label="Download file - Download file - Supreme Court interprets the term 'solely' and settles the controversy regarding the eligibility of tax exemption to profit-oriented educational institutions ">Supreme Court interprets the term 'solely' and settles the controversy regarding the eligibility of tax exemption to profit-oriented educational institutions</a></div> </td> <td> <div class="table-v2__content" data-label="Type"><span>DT</span></div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">31 October  2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/246ad8025ea14239ae95f376ee173324.aspx" hreflang="en" hreflang="en" title="Download file - Download file - CBIC clarifies that Form GST DRC-03 is not a valid mode for the payment of pre-deposit for filing appeals under the erstwhile excise and service tax law" aria-label="Download file - Download file - CBIC clarifies that Form GST DRC-03 is not a valid mode for the payment of pre-deposit for filing appeals under the erstwhile excise and service tax law">CBIC clarifies that Form GST DRC-03 is not a valid mode for the payment of pre-deposit for filing appeals under the erstwhile excise and service tax law</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">31 October  2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/96b3e7f9a71845e293371cacbca1a046.aspx" hreflang="en" hreflang="en" title="Download file - Download file - GST registration is required in the particular state to execute works contract services – Odisha AAR" aria-label="Download file - Download file - GST registration is required in the particular state to execute works contract services – Odisha AAR">GST registration is required in the particular state to execute works contract services – Odisha AAR</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">19 October 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/d210f8526d0f48cfba00d75d366801b9.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Secondment arrangement Salary reimbursements to AEs not taxable as fees for technical services (FTS) - Delhi HC" aria-label="Download file - Download file - Secondment arrangement Salary reimbursements to AEs not taxable as fees for technical services (FTS) - Delhi HC">Secondment arrangement Salary reimbursements to AEs not taxable as fees for technical services (FTS) - Delhi HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">DT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">15 October 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/f57b55774891498680377fb2ea46e6c6.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Supreme Court settles controversy on deductibility of employees’ contribution to provident fund and other welfare funds" aria-label="Download file - Download file - Supreme Court settles controversy on deductibility of employees’ contribution to provident fund and other welfare funds">Supreme Court settles controversy on deductibility of employees’ contribution to provident fund and other welfare funds</a></div> </td> <td> <div class="table-v2__content" data-label="Type">DT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">12 October  2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/b496db2b4a3944579df474d612864995.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Liability to pay customs duty invocable when DEPB license is fake or forged – SC" aria-label="Download file - Download file - Liability to pay customs duty invocable when DEPB license is fake or forged – SC">Liability to pay customs duty invocable when DEPB license is fake or forged – SC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">Custom</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">11 October  2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/d6380dd015f247b89318023944e46669.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Pre-deposit for filing an appeal under GST can be made by utilising electronic credit ledger - Bombay HC" aria-label="Download file - Download file - Pre-deposit for filing an appeal under GST can be made by utilising electronic credit ledger - Bombay HC">Pre-deposit for filing an appeal under GST can be made by utilising electronic credit ledger - Bombay HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">11 October  2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/b15d150d3e6f4c04bfe78c9df91739b5.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Amount in electronic ledger does not protect the taxpayer from levy of interest in case of delayed tax payment – Madras HC " aria-label="Download file - Download file - Amount in electronic ledger does not protect the taxpayer from levy of interest in case of delayed tax payment – Madras HC ">Amount in electronic ledger does not protect the taxpayer from levy of interest in case of delayed tax payment – Madras HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">07 October 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/38556a01fc05458cb5506aeb4b366a9d.aspx" hreflang="en" hreflang="en" title="Download file - Download file - CBIC issues clarification regarding the SC’s decision on the classification of ‘relay’" aria-label="Download file - Download file - CBIC issues clarification regarding the SC’s decision on the classification of ‘relay’">CBIC issues clarification regarding the SC’s decision on the classification of ‘relay’</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">07 October 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/ec8836fc8b784fe8bc308c9edeb8d385.aspx" hreflang="en" hreflang="en" title="Download file - Download file - CBIC invites suggestions/comments on draft Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2022" aria-label="Download file - Download file - CBIC invites suggestions/comments on draft Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2022">CBIC invites suggestions/comments on draft Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2022</a></div> </td> <td> <div class="table-v2__content" data-label="Type">Custom</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">30 September 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/25294f9523a04265a1007a9423f20149.aspx" hreflang="en" hreflang="en" title="Download file - Download file - CBIC notifies certain amendments under GST, effective from 1 October 2022" aria-label="Download file - Download file - CBIC notifies certain amendments under GST, effective from 1 October 2022">CBIC notifies certain amendments under GST, effective from 1 October 2022</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">28 September 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/f5d4ce526aaf48d39bcdba80fdce014c.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Online gaming company challenges intimation notice and SCN issued by the DGGI demanding INR 21,000 crore before the Karnataka HC" aria-label="Download file - Download file - Online gaming company challenges intimation notice and SCN issued by the DGGI demanding INR 21,000 crore before the Karnataka HC">Online gaming company challenges intimation notice and SCN issued by the DGGI demanding INR 21,000 crore before the Karnataka HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">28 September 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/6ee38f335fd34dc6b01ca89f5984891c.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Validity of Foreign Trade Policy 2015-2020 further extended up to 31 March 2023 " aria-label="Download file - Download file - Validity of Foreign Trade Policy 2015-2020 further extended up to 31 March 2023 ">Validity of Foreign Trade Policy 2015-2020 further extended up to 31 March 2023</a></div> </td> <td> <div class="table-v2__content" data-label="Type">FTP</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">28 September 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/74bed31de1974f4a8bef3f51d3cd2d96.aspx" hreflang="en" hreflang="en" title="Download file - Download file - CBIC issues clarification/guidelines to be considered for determination of classification of cranes" aria-label="Download file - Download file - CBIC issues clarification/guidelines to be considered for determination of classification of cranes">CBIC issues clarification/guidelines to be considered for determination of classification of cranes</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">26 September 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/17beea99a0e0479c8c6a4a5238975b98.aspx" hreflang="en" hreflang="en" title="Download file - Download file - NAA confirms profiteering by DTH service provider for not passing on ITC benefit" aria-label="Download file - Download file - NAA confirms profiteering by DTH service provider for not passing on ITC benefit">NAA confirms profiteering by DTH service provider for not passing on ITC benefit</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">26 September 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/df69f9e109054333a6f5ad465827b726.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Classification of a product adopted at the supplier’s end shall be final and cannot be changed/questioned – SC" aria-label="Download file - Download file - Classification of a product adopted at the supplier’s end shall be final and cannot be changed/questioned – SC">Classification of a product adopted at the supplier’s end shall be final and cannot be changed/questioned – SC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">23 September 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/f937aa75d51c4ea78f0e8a1548301583.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Furnishing detail of shipping bill is not required to claim a refund of unutilised ITC in case of export of electricity - Andhra Pradesh HC" aria-label="Download file - Download file - Furnishing detail of shipping bill is not required to claim a refund of unutilised ITC in case of export of electricity - Andhra Pradesh HC">Furnishing detail of shipping bill is not required to claim a refund of unutilised ITC in case of export of electricity - Andhra Pradesh HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">22 September 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/f5d497c2ea834c02b9b3fc9eefd56455.aspx" hreflang="en" hreflang="en" title="Download file - Download file - License fee for operating a hotel cannot be taxable under the category of renting of immovable property service – SC" aria-label="Download file - Download file - License fee for operating a hotel cannot be taxable under the category of renting of immovable property service – SC">License fee for operating a hotel cannot be taxable under the category of renting of immovable property service – SC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">22 September 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/4ae917c4da4346f29bf5d64ce9249fbf.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Service tax not leviable on indivisible works contract for the period prior to the introduction of the Finance Act, 2007 - SC" aria-label="Download file - Download file - Service tax not leviable on indivisible works contract for the period prior to the introduction of the Finance Act, 2007 - SC">Service tax not leviable on indivisible works contract for the period prior to the introduction of the Finance Act, 2007 - SC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">20 September 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/cb92d0a56ed34d3e8c1a7ab7746a8e17.aspx" hreflang="en" hreflang="en" title="Download file - Download file - CENVAT credit cannot be denied by the authorities once duty is paid by treating the activity as manufacture of goods – CESTAT" aria-label="Download file - Download file - CENVAT credit cannot be denied by the authorities once duty is paid by treating the activity as manufacture of goods – CESTAT">CENVAT credit cannot be denied by the authorities once duty is paid by treating the activity as manufacture of goods – CESTAT</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">16 September 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/be2746e92dd8499ba5a5ac2db1e7085f.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Data appearing on the income tax portal cannot be a basis for levying a penalty due to fraud or suppression under the service tax law – CESTAT" aria-label="Download file - Download file - Data appearing on the income tax portal cannot be a basis for levying a penalty due to fraud or suppression under the service tax law – CESTAT">Data appearing on the income tax portal cannot be a basis for levying a penalty due to fraud or suppression under the service tax law – CESTAT</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">16 September 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/1d3bd43ff5664f21aa463e4bf7a73fe6.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Modification of the original SCN after expiry of six years by issuing a corrigendum is not permissible under the law – Orissa HC" aria-label="Download file - Download file - Modification of the original SCN after expiry of six years by issuing a corrigendum is not permissible under the law – Orissa HC">Modification of the original SCN after expiry of six years by issuing a corrigendum is not permissible under the law – Orissa HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">16 September 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/b2a79797d2324c6fa616f46fac80cb13.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Claims for customs dues not forming part of CIRP shall stand extinguished – Delhi HC" aria-label="Download file - Download file - Claims for customs dues not forming part of CIRP shall stand extinguished – Delhi HC">Claims for customs dues not forming part of CIRP shall stand extinguished – Delhi HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">15 September 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/545e2d0fa0154cd98233cdddb7c15571.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Amount recovered from the employees towards third-party canteen services is not liable to GST, however, it is liable to GST if recovered from the contractual workers - Gujarat AAR" aria-label="Download file - Download file - Amount recovered from the employees towards third-party canteen services is not liable to GST, however, it is liable to GST if recovered from the contractual workers - Gujarat AAR">Amount recovered from the employees towards third-party canteen services is not liable to GST, however, it is liable to GST if recovered from the contractual workers - Gujarat AAR</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">15 September 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/6d715b0126a64fb3a339d5be4ac1ae3f.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Recovery of common area electricity charges by an RWA from the apartment residents are liable to GST- Haryana AAR" aria-label="Download file - Download file - Recovery of common area electricity charges by an RWA from the apartment residents are liable to GST- Haryana AAR">Recovery of common area electricity charges by an RWA from the apartment residents are liable to GST- Haryana AAR</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">15 September 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/8bb4eb0bab274aeab45d41fa10cd6b1f.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Balance under the Electronic Credit Ledger cannot be utilised for mandatory pre-deposit under the erstwhile regime – CESTAT" aria-label="Download file - Download file - Balance under the Electronic Credit Ledger cannot be utilised for mandatory pre-deposit under the erstwhile regime – CESTAT">Balance under the Electronic Credit Ledger cannot be utilised for mandatory pre-deposit under the erstwhile regime – CESTAT</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">14 September 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/7b0a5e92c2554ee88ae67beeca57ec4a.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Central Board of Direct Taxes issues additional guidelines on Section 194R of the Income Tax Act, 1961" aria-label="Download file - Download file - Central Board of Direct Taxes issues additional guidelines on Section 194R of the Income Tax Act, 1961">Central Board of Direct Taxes issues additional guidelines on Section 194R of the Income Tax Act, 1961</a></div> </td> <td> <div class="table-v2__content" data-label="Type">DT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">13 September 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/764fb3779de742279250e95a7e78f6bc.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Pursuant to the Supreme Court’s order, the CBIC issues guidelines to file/revise transitional forms" aria-label="Download file - Download file - Pursuant to the Supreme Court’s order, the CBIC issues guidelines to file/revise transitional forms">Pursuant to the Supreme Court’s order, the CBIC issues guidelines to file/revise transitional forms</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">07 September 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/f1ed5b4de318452389900acf9bece8de.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Interest liability, disputed by taxpayer, cannot be raised without initiating adjudication proceedings -Jharkhand HC" aria-label="Download file - Download file - Interest liability, disputed by taxpayer, cannot be raised without initiating adjudication proceedings -Jharkhand HC">Interest liability, disputed by taxpayer, cannot be raised without initiating adjudication proceedings -Jharkhand HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">06 September 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/8cb227d27f2d43c78aebeb10f9b17d9c.aspx" hreflang="en" hreflang="en" title="Download file - Download file - CBIC issues guidelines for launching prosecution under the CGST Act" aria-label="Download file - Download file - CBIC issues guidelines for launching prosecution under the CGST Act">CBIC issues guidelines for launching prosecution under the CGST Act</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">06 September 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/32b9f15481694b7fa3add3f51bcabdad.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Relying upon the SC decision, Bombay HC directed taxpayers to use the transitional window for transfer of ISD credit as well" aria-label="Download file - Download file - Relying upon the SC decision, Bombay HC directed taxpayers to use the transitional window for transfer of ISD credit as well">Relying upon the SC decision, Bombay HC directed taxpayers to use the transitional window for transfer of ISD credit as well</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">06 September 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/429536d30613458983f60ef6734c5b46.aspx" hreflang="en" hreflang="en" title="Download file - Download file - No violation of the principles of natural justice if the taxpayer is aware of the transaction under scanner – Madhya Pradesh HC" aria-label="Download file - Download file - No violation of the principles of natural justice if the taxpayer is aware of the transaction under scanner – Madhya Pradesh HC">No violation of the principles of natural justice if the taxpayer is aware of the transaction under scanner – Madhya Pradesh HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">06 September 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/6ecd688d05fc442e9f025bbf2af473b9.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Suo motu extension orders passed by Supreme Court not applicable on interest on delayed refund under GST– Delhi HC" aria-label="Download file - Download file - Suo motu extension orders passed by Supreme Court not applicable on interest on delayed refund under GST– Delhi HC">Suo motu extension orders passed by Supreme Court not applicable on interest on delayed refund under GST– Delhi HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">03 September 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/69e5b2aba26c4ea4b66dc06d1be22835.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Transportation service to the employees cannot be an input service related to manufacture of goods – SC" aria-label="Download file - Download file - Transportation service to the employees cannot be an input service related to manufacture of goods – SC">Transportation service to the employees cannot be an input service related to manufacture of goods – SC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">02 September 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/fbde0b1bb85346c5a70127d5feb183cf.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Communication including notice, order issued by the authorities should be signed; the extension of limitation period by the SC applies even to the condonable period- Delhi HC" aria-label="Download file - Download file - Communication including notice, order issued by the authorities should be signed; the extension of limitation period by the SC applies even to the condonable period- Delhi HC">Communication including notice, order issued by the authorities should be signed; the extension of limitation period by the SC applies even to the condonable period- Delhi HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">01 September 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/d8449193020c4162a9c590f0c20ecd78.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Power to detain or seize the goods and conveyance cannot be invoked for search and seizure of the godown – Allahabad HC" aria-label="Download file - Download file - Power to detain or seize the goods and conveyance cannot be invoked for search and seizure of the godown – Allahabad HC">Power to detain or seize the goods and conveyance cannot be invoked for search and seizure of the godown – Allahabad HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">01 September 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/59074f8b88cc4f8fb1d707adb557f258.aspx" hreflang="en" hreflang="en" title="Download file - Download file - ITC admissible on upfront lease premium paid for renting of immovable property - Tamil Nadu AAR" aria-label="Download file - Download file - ITC admissible on upfront lease premium paid for renting of immovable property - Tamil Nadu AAR">ITC admissible on upfront lease premium paid for renting of immovable property - Tamil Nadu AAR</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">30 August 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/98c7cb1736794447a9dd22cc9def5586.aspx" hreflang="en" hreflang="en" title="Download file - Download file - No responsibility of tendering authority to mention HSN code while inviting tenders - Supreme Court" aria-label="Download file - Download file - No responsibility of tendering authority to mention HSN code while inviting tenders - Supreme Court">No responsibility of tendering authority to mention HSN code while inviting tenders - Supreme Court</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">30 August 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/1c9aedc51c724bd889c973fee9a331d6.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Insolvency and Bankruptcy Code overrides the Customs law – SC" aria-label="Download file - Download file - Insolvency and Bankruptcy Code overrides the Customs law – SC">Insolvency and Bankruptcy Code overrides the Customs law – SC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">30 August 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/1ffd2f53ea694707b5bec467960ae5c9.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Supply by an outlet located in the Security Hold Area of the airport to outbound international passengers is taxable under GST, eligible for a refund- Delhi AAAR" aria-label="Download file - Download file - Supply by an outlet located in the Security Hold Area of the airport to outbound international passengers is taxable under GST, eligible for a refund- Delhi AAAR">Supply by an outlet located in the Security Hold Area of the airport to outbound international passengers is taxable under GST, eligible for a refund- Delhi AAAR</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">29 August 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/36985cb16ca14b35a4fccce838952710.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Refund can be claimed where tax is paid under the wrong head under GST - Andhra Pradesh HC" aria-label="Download file - Download file - Refund can be claimed where tax is paid under the wrong head under GST - Andhra Pradesh HC">Refund can be claimed where tax is paid under the wrong head under GST - Andhra Pradesh HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">24 August 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/3bbc9dbe0d574b9e93b91fcfb4bd5e3b.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Mens rea is an important ingredient for imposing penalty – CESTAT" aria-label="Download file - Download file - Mens rea is an important ingredient for imposing penalty – CESTAT">Mens rea is an important ingredient for imposing penalty – CESTAT</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">22 August 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/54028b63685642939beb2c9f84ca8147.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Guidelines on issuance of summons under the CGST Act - CBIC" aria-label="Download file - Download file - Guidelines on issuance of summons under the CGST Act - CBIC">Guidelines on issuance of summons under the CGST Act - CBIC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">19 August 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/24e87fb3577d4c7c9a1669cb76e37799.aspx" hreflang="en" hreflang="en" title="Download file - Download file - CBIC issues guidelines for arrest and bail in relation to offences punishable under the CGST Act" aria-label="Download file - Download file - CBIC issues guidelines for arrest and bail in relation to offences punishable under the CGST Act">CBIC issues guidelines for arrest and bail in relation to offences punishable under the CGST Act</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">18 August 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/8941fd0fe2b747eca8d8aea26fa7177d.aspx" hreflang="en" hreflang="en" title="Download file - Download file - SOPs to implement WFH permission under revised SEZ Rules, 2006" aria-label="Download file - Download file - SOPs to implement WFH permission under revised SEZ Rules, 2006">SOPs to implement WFH permission under revised SEZ Rules, 2006</a></div> </td> <td> <div class="table-v2__content" data-label="Type">SEZ</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">16 August 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/27d77b5f39ab47aeaf79aa095d8ef902.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Petitioner cannot be penalised for the inability of the Settlement Commission - Bombay HC" aria-label="Download file - Download file - Petitioner cannot be penalised for the inability of the Settlement Commission - Bombay HC">Petitioner cannot be penalised for the inability of the Settlement Commission - Bombay HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">16 August 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/2333c5b5ac1a4832bfa70617200b066d.aspx" hreflang="en" hreflang="en" title="Download file - Download file - FTP benefits cannot be denied even if IEC obtained post rendition of services - Bombay HC" aria-label="Download file - Download file - FTP benefits cannot be denied even if IEC obtained post rendition of services - Bombay HC">FTP benefits cannot be denied even if IEC obtained post rendition of services - Bombay HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT, FTP</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">16 August 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/b64cb2f542ba488bb7cd87a1bd09837d.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Director cannot be penalised when the lapse is on the part of the company – Bombay HC" aria-label="Download file - Download file - Director cannot be penalised when the lapse is on the part of the company – Bombay HC">Director cannot be penalised when the lapse is on the part of the company – Bombay HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">09 August 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/b3a95598db2444aa909e57524d5f6af8.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Supply of antivirus software in CD amounts to a deemed sale and not leviable to service tax – SC" aria-label="Download file - Download file - Supply of antivirus software in CD amounts to a deemed sale and not leviable to service tax – SC">Supply of antivirus software in CD amounts to a deemed sale and not leviable to service tax – SC</a></div> </td> <td> <div class="table-v2__content" data-label="Type"> <p>IDT</p> </div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">09 August 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/19660dd151c744588b4f0296ddcbe187.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Appeal cannot be dismissed merely due to procedural requirements- Orrisa HC" aria-label="Download file - Download file - Appeal cannot be dismissed merely due to procedural requirements- Orrisa HC">Appeal cannot be dismissed merely due to procedural requirements- Orrisa HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">09 August 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/1c5935a9d8944741a0c91706ef900ffd.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Supreme Court directs the Union of India/GST Council to instruct states on electronic DIN system implementation" aria-label="Download file - Download file - Supreme Court directs the Union of India/GST Council to instruct states on electronic DIN system implementation">Supreme Court directs the Union of India/GST Council to instruct states on electronic DIN system implementation</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">08 August 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/19ed58bb871b44b3a4f42c22e34ed948.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Circular in contradiction to the notifications is bad in law – Karnataka HC" aria-label="Download file - Download file - Circular in contradiction to the notifications is bad in law – Karnataka HC">Circular in contradiction to the notifications is bad in law – Karnataka HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">06 August 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/e27cf65549494e1db97b217b920be7ca.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Clarification on applicability of GST rates, exemption, and classification concerning various goods and services by the CBIC" aria-label="Download file - Download file - Clarification on applicability of GST rates, exemption, and classification concerning various goods and services by the CBIC">Clarification on applicability of GST rates, exemption, and classification concerning various goods and services by the CBIC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST </div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">06 August 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/6dd609c7923242dfa5b01bad7370f8c7.aspx" hreflang="en" hreflang="en" title="Download file - Download file - CBIC clarifies applicability of GST on liquidated damages, compensation received due to breach of contract" aria-label="Download file - Download file - CBIC clarifies applicability of GST on liquidated damages, compensation received due to breach of contract">CBIC clarifies applicability of GST on liquidated damages, compensation received due to breach of contract</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">03 August 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/8b79d837aec44eeb99e4a5c14c4d573b.aspx" hreflang="en" hreflang="en" title="Download file - Download file - E-invoicing mandatory for the taxpayers having turnover exceeding INR 10 crore w.e.f. 1 October 2022" aria-label="Download file - Download file - E-invoicing mandatory for the taxpayers having turnover exceeding INR 10 crore w.e.f. 1 October 2022">E-invoicing mandatory for the taxpayers having turnover exceeding INR 10 crore w.e.f. 1 October 2022</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">02 August 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/bbe4a6f7efa14566b20ebe6cd2f5c1e9.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Refund benefit available to an SEZ unit cannot be denied merely due to certain discrepancies in documents- Kolkata CESTAT" aria-label="Download file - Download file - Refund benefit available to an SEZ unit cannot be denied merely due to certain discrepancies in documents- Kolkata CESTAT">Refund benefit available to an SEZ unit cannot be denied merely due to certain discrepancies in documents- Kolkata CESTAT</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">02 August 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/9c8fbecdecca443c9d2f89004404f12c.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Two or more individual supplies, supplied in conjunction with each other, for a single price is mixed supply– Telangana AAAR" aria-label="Download file - Download file - Two or more individual supplies, supplied in conjunction with each other, for a single price is mixed supply– Telangana AAAR">Two or more individual supplies, supplied in conjunction with each other, for a single price is mixed supply– Telangana AAAR</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">26 July 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/060e2fc8c18c49389c6515813fa2a5c3.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Providing free tickets not "supply" unless provided to related or distinct person - Punjab AAAR - Providing free tickets not "supply" unless provided to related or distinct person - Punjab AAAR" aria-label="Download file - Download file - Providing free tickets not "supply" unless provided to related or distinct person - Punjab AAAR - Providing free tickets not "supply" unless provided to related or distinct person - Punjab AAAR">Providing free tickets not "supply" unless provided to related or distinct person - Punjab AAAR</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">26 July 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/a0c8574347764e699d9a35525c8d0285.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Any violation relating to foreign exchange is covered under the FEMA, 1999 and not under the Customs Act- Ahmedabad CESTAT " aria-label="Download file - Download file - Any violation relating to foreign exchange is covered under the FEMA, 1999 and not under the Customs Act- Ahmedabad CESTAT ">Any violation relating to foreign exchange is covered under the FEMA, 1999 and not under the Customs Act- Ahmedabad CESTAT</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">26 July 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/b52d3fd6d2044e1f9f9a48b50b9fd0da.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Advance ruling restricted only to tax levied under the CGST law, not to the tax/cess levied under any other statutory law– Uttar Pradesh AAAR" aria-label="Download file - Download file - Advance ruling restricted only to tax levied under the CGST law, not to the tax/cess levied under any other statutory law– Uttar Pradesh AAAR">Advance ruling restricted only to tax levied under the CGST law, not to the tax/cess levied under any other statutory law– Uttar Pradesh AAAR</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">22 July 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/e1b600f8e64c47ab830e651525fecb26.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Activities performed by the liaison office on behalf of its overseas head office are liable to GST – Maharashtra AAAR" aria-label="Download file - Download file - Activities performed by the liaison office on behalf of its overseas head office are liable to GST – Maharashtra AAAR">Activities performed by the liaison office on behalf of its overseas head office are liable to GST – Maharashtra AAAR</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">22 July 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/b667217cc49c4087b46eac867648c3dd.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Refund of accumulated ITC under inverted duty structure is allowed even when the supply of goods made at a concessional tax rate – Rajasthan HC" aria-label="Download file - Download file - Refund of accumulated ITC under inverted duty structure is allowed even when the supply of goods made at a concessional tax rate – Rajasthan HC">Refund of accumulated ITC under inverted duty structure is allowed even when the supply of goods made at a concessional tax rate – Rajasthan HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">20 July 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/736a3d7957f24dc6ac7f63cd45618e2b.aspx" hreflang="en" hreflang="en" title="Download file - Download file - SEZ Rules amended to include the procedure for work from home permission to SEZ units" aria-label="Download file - Download file - SEZ Rules amended to include the procedure for work from home permission to SEZ units">SEZ Rules amended to include the procedure for work from home permission to SEZ units</a></div> </td> <td> <div class="table-v2__content" data-label="Type">SEZ</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">20 July 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/9a70821a5eb742eab0aecfee0c941f35.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Refund cannot be considered as time barred if filed within prescribed time even before a wrong forum– Chennai CESTAT" aria-label="Download file - Download file - Refund cannot be considered as time barred if filed within prescribed time even before a wrong forum– Chennai CESTAT">Refund cannot be considered as time barred if filed within prescribed time even before a wrong forum– Chennai CESTAT</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">19 July 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/5764794a65ab402c969a6b6350d96263.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Input tax credit allowed on demo cars purchased with an intent of further supply - West Bengal AAR" aria-label="Download file - Download file - Input tax credit allowed on demo cars purchased with an intent of further supply - West Bengal AAR">Input tax credit allowed on demo cars purchased with an intent of further supply - West Bengal AAR</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">18 July 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/a9a2a8b20e3a4e6da65fec41fb90c2d3.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Clarifications on the applicability of GST on "pre-packaged and labelled" goods - Clarifications on the applicability of GST on "pre-packaged and labelled" goods" aria-label="Download file - Download file - Clarifications on the applicability of GST on "pre-packaged and labelled" goods - Clarifications on the applicability of GST on "pre-packaged and labelled" goods">Clarifications on the applicability of GST on "pre-packaged and labelled" goods</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">15 July 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/3f0b97e8adfe462bbe61079a59aa7272.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Centre approves continuation of the RoSCTL scheme for export of apparel/garments with the same rates" aria-label="Download file - Download file - Centre approves continuation of the RoSCTL scheme for export of apparel/garments with the same rates">Centre approves continuation of the RoSCTL scheme for export of apparel/garments with the same rates</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">15 July 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/02ff0d20ab0a48ffb53c702361f5f92c.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Constitution of Group of Ministers on Goods and Service Tax Appellate Tribunal" aria-label="Download file - Download file - Constitution of Group of Ministers on Goods and Service Tax Appellate Tribunal">Constitution of Group of Ministers on Goods and Service Tax Appellate Tribunal</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">14 July 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/6f37b1244cf14d59b30a41918035b790.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Supreme Court rules that compliance with the twin preconditions to opt out from tax holiday for 100% Export Oriented Units is mandatory" aria-label="Download file - Download file - Supreme Court rules that compliance with the twin preconditions to opt out from tax holiday for 100% Export Oriented Units is mandatory">Supreme Court rules that compliance with the twin preconditions to opt out from tax holiday for 100% Export Oriented Units is mandatory</a></div> </td> <td> <div class="table-v2__content" data-label="Type">DT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">08 July 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/337b871bef064628a494b87c009f2559.aspx" hreflang="en" hreflang="en" title="Download file - Download file - CBIC issues various clarifications pursuant to the 47th GST council meeting recommendations" aria-label="Download file - Download file - CBIC issues various clarifications pursuant to the 47th GST council meeting recommendations">CBIC issues various clarifications pursuant to the 47th GST council meeting recommendations</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">06 July 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/60dfb920f3ea443f95e5f0a3b8bdc1ad.aspx" hreflang="en" hreflang="en" title="Download file - Download file - CBIC notifies various recommendations of the 47th GST Council meeting" aria-label="Download file - Download file - CBIC notifies various recommendations of the 47th GST Council meeting">CBIC notifies various recommendations of the 47th GST Council meeting</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">04 July 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/6cfdae91f09146afb950ce113d809533.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Exemption from IGST and Compensation Cess on goods imported under Advance Authorisation, EPCG and EOU Schemes to be continued" aria-label="Download file - Download file - Exemption from IGST and Compensation Cess on goods imported under Advance Authorisation, EPCG and EOU Schemes to be continued">Exemption from IGST and Compensation Cess on goods imported under Advance Authorisation, EPCG and EOU Schemes to be continued</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">04 July 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/53dff9fa2c8a479abbe6d9b40ddade0c.aspx" hreflang="en" hreflang="en" title="Download file - Download file - DGFT extends last date for submitting applications under MEIS till 31 August 2022" aria-label="Download file - Download file - DGFT extends last date for submitting applications under MEIS till 31 August 2022">DGFT extends last date for submitting applications under MEIS till 31 August 2022</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">30 June 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/898a999602894026a9cd17480fb5d643.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Mismatch in ITC can be communicated by way of issue of a show cause notice to recipient - Madras HC" aria-label="Download file - Download file - Mismatch in ITC can be communicated by way of issue of a show cause notice to recipient - Madras HC">Mismatch in ITC can be communicated by way of issue of a show cause notice to recipient - Madras HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">30 June 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/899eff94291b48bb9546ed45dd7b0c77.aspx" hreflang="en" hreflang="en" title="Download file - Download file - 47th GST Council meeting: Key recommendations/decisions" aria-label="Download file - Download file - 47th GST Council meeting: Key recommendations/decisions">47th GST Council meeting: Key recommendations/decisions</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">22 June 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/8c2ccce3714f482f9474560ee1474ad9.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Nature of services should make no difference to the taxability of reimbursements when provision under which tax demanded itself has been declared ultra vires: Delhi CESTAT" aria-label="Download file - Download file - Nature of services should make no difference to the taxability of reimbursements when provision under which tax demanded itself has been declared ultra vires: Delhi CESTAT">Nature of services should make no difference to the taxability of reimbursements when provision under which tax demanded itself has been declared ultra vires: Delhi CESTAT</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">21 June 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/be635aa830544cd582674d40f69170a7.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Doctrine of Unjust enrichment not applicable in exports– Bombay HC" aria-label="Download file - Download file - Doctrine of Unjust enrichment not applicable in exports– Bombay HC">Doctrine of Unjust enrichment not applicable in exports– Bombay HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">21 June 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/773eda18fd4e4839a856d4e45ae41e4c.aspx" hreflang="en" hreflang="en" title="Download file - Download file - CBIC issues procedures relating to sanction, post-audit and review of refund claims under GST regime" aria-label="Download file - Download file - CBIC issues procedures relating to sanction, post-audit and review of refund claims under GST regime">CBIC issues procedures relating to sanction, post-audit and review of refund claims under GST regime</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">20 June 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/583b0316e4f84bd791d180bc98148f85.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Intermediary services provided by overseas commission agent does not qualify as import of services under GST– Uttarakhand AAR" aria-label="Download file - Download file - Intermediary services provided by overseas commission agent does not qualify as import of services under GST– Uttarakhand AAR">Intermediary services provided by overseas commission agent does not qualify as import of services under GST– Uttarakhand AAR</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">15 June 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/81e89b5c755e406489f432bbc39fe7e8.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Dispute resolving services provided by a forum to the aggrieved persons shall be deemed as a supply of service liable to GST – Maharashtra AAR" aria-label="Download file - Download file - Dispute resolving services provided by a forum to the aggrieved persons shall be deemed as a supply of service liable to GST – Maharashtra AAR">Dispute resolving services provided by a forum to the aggrieved persons shall be deemed as a supply of service liable to GST – Maharashtra AAR</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">13 June 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/4a2ce7f4b1834c4a9b01edd1c80ec0f6.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Occupational health check-up service provided by the clinical establishment to business entity is a health care service exempt from GST – Gujarat AAAR" aria-label="Download file - Download file - Occupational health check-up service provided by the clinical establishment to business entity is a health care service exempt from GST – Gujarat AAAR">Occupational health check-up service provided by the clinical establishment to business entity is a health care service exempt from GST – Gujarat AAAR</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">10 June 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/e5f8ff52d78341f698ced4fd9df8b241.aspx" hreflang="en" hreflang="en" title="Download file - Download file - DGFT extends the last date for filing annual returns under the Export Promotion Capital Goods (EPCG) Scheme for financial year 2022-23" aria-label="Download file - Download file - DGFT extends the last date for filing annual returns under the Export Promotion Capital Goods (EPCG) Scheme for financial year 2022-23">DGFT extends the last date for filing annual returns under the Export Promotion Capital Goods (EPCG) Scheme for financial year 2022-23</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">30 May 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/8afad7312673407f82853cffe61e1064.aspx" hreflang="en" hreflang="en" title="Download file - Download file - CBIC instructs authorities not to make any recovery of GST dues during search, inspection or investigation" aria-label="Download file - Download file - CBIC instructs authorities not to make any recovery of GST dues during search, inspection or investigation">CBIC instructs authorities not to make any recovery of GST dues during search, inspection or investigation</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">30 May 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/d480a1d32f7c47bdacdab7d885719f75.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Procedural infraction shall not come in the way of granting legitimate refund – Madras High Court" aria-label="Download file - Download file - Procedural infraction shall not come in the way of granting legitimate refund – Madras High Court">Procedural infraction shall not come in the way of granting legitimate refund – Madras High Court</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">24 May 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/aab0202b70ea49809c0c72be4c186621.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Pre-packaged software supplied to public funded research institutions are eligible for concessional rate of tax at 5% – Karnataka AAR" aria-label="Download file - Download file - Pre-packaged software supplied to public funded research institutions are eligible for concessional rate of tax at 5% – Karnataka AAR">Pre-packaged software supplied to public funded research institutions are eligible for concessional rate of tax at 5% – Karnataka AAR</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">24 May 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/460aa8c0fb8d4bec9e5bf8afc48cd601.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Secondment of employees by overseas entity tantamount to supply of manpower services – Supreme Court" aria-label="Download file - Download file - Secondment of employees by overseas entity tantamount to supply of manpower services – Supreme Court">Secondment of employees by overseas entity tantamount to supply of manpower services – Supreme Court</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">20 May 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/41cf68a54fa24681a3fbfcee7270d6c2.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Mandatory deduction of one third value of agreement towards land is not sustainable in case the value of land is clearly ascertainable- Gujarat HC" aria-label="Download file - Download file - Mandatory deduction of one third value of agreement towards land is not sustainable in case the value of land is clearly ascertainable- Gujarat HC">Mandatory deduction of one third value of agreement towards land is not sustainable in case the value of land is clearly ascertainable- Gujarat HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">20 May 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/c4cd1c424df4453481e1df06cea4fbee.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Incentive received for achieving sales target cannot be said as a trade discount, it shall be taxable in the hands of reseller as consideration for marketing services - Maharashtra AAR" aria-label="Download file - Download file - Incentive received for achieving sales target cannot be said as a trade discount, it shall be taxable in the hands of reseller as consideration for marketing services - Maharashtra AAR">Incentive received for achieving sales target cannot be said as a trade discount, it shall be taxable in the hands of reseller as consideration for marketing services - Maharashtra AAR</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">19 May 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/ae710072b6954fdd8845431525e4f004.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Supreme Court dismisses Revenue's Special Leave Petition challenging the Gujarat High Court decision and strikes down levy of IGST on ocean freight" aria-label="Download file - Download file - Supreme Court dismisses Revenue's Special Leave Petition challenging the Gujarat High Court decision and strikes down levy of IGST on ocean freight">Supreme Court dismisses Revenue's Special Leave Petition challenging the Gujarat High Court decision and strikes down levy of IGST on ocean freight</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">18 May 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/d252897f212e41eb8fdde9c93b69ecd2.aspx" hreflang="en" hreflang="en" title="Download file - Download file - CBIC extends the due date for furnishing form GSTR-3B and form GST PMT- 06 for April 2022" aria-label="Download file - Download file - CBIC extends the due date for furnishing form GSTR-3B and form GST PMT- 06 for April 2022">CBIC extends the due date for furnishing form GSTR-3B and form GST PMT- 06 for April 2022</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">16 May 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/8a439314e31545339fe43e37a9573e57.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Proceedings initiated for overlapping period without any legal basis is misuse of statutory power - Calcutta HC" aria-label="Download file - Download file - Proceedings initiated for overlapping period without any legal basis is misuse of statutory power - Calcutta HC">Proceedings initiated for overlapping period without any legal basis is misuse of statutory power - Calcutta HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">13 May 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/873a9593604b450b8350cff44753b3f1.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Transfer of business between distinct persons qualifies as supply of goods - Maharashtra AAR" aria-label="Download file - Download file - Transfer of business between distinct persons qualifies as supply of goods - Maharashtra AAR">Transfer of business between distinct persons qualifies as supply of goods - Maharashtra AAR</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">13 May 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/3647adec9a2442e7912a49fb6a7785d1.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Telangana Government proposes One-Time Settlement Scheme 2022 to settle disputed taxes w.r.t. pre-GST regime" aria-label="Download file - Download file - Telangana Government proposes One-Time Settlement Scheme 2022 to settle disputed taxes w.r.t. pre-GST regime">Telangana Government proposes One-Time Settlement Scheme 2022 to settle disputed taxes w.r.t. pre-GST regime</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">09 May 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/5fa477798526431aba7f7e5ba8d17a0c.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Benefit of tax exemption should be read as a whole and in accordance with the legislative intent without any addition or subtraction - Supreme Court" aria-label="Download file - Download file - Benefit of tax exemption should be read as a whole and in accordance with the legislative intent without any addition or subtraction - Supreme Court">Benefit of tax exemption should be read as a whole and in accordance with the legislative intent without any addition or subtraction - Supreme Court</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">09 May 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/42f88e607cda4af08e3e5b935f62c364.aspx" hreflang="en" hreflang="en" title="Download file - Download file - GST is not leviable on employee portion of canteen charges and free bus transportation facility – Gujarat AAR" aria-label="Download file - Download file - GST is not leviable on employee portion of canteen charges and free bus transportation facility – Gujarat AAR">GST is not leviable on employee portion of canteen charges and free bus transportation facility – Gujarat AAR</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">06 May 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/3f945cbf6a054939b497bb4376da081a.aspx" hreflang="en" hreflang="en" title="Download file - Download file - DRI officers appointed by the Board as Common Adjudicating Authority are the ‘Proper Officer’- Allahabad HC" aria-label="Download file - Download file - DRI officers appointed by the Board as Common Adjudicating Authority are the ‘Proper Officer’- Allahabad HC">DRI officers appointed by the Board as Common Adjudicating Authority are the ‘Proper Officer’- Allahabad HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">06 May 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/f1b68404b6bc47d5bf92ea114dd0e15f.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Circular imposing new restriction is ultra-vires and retrospective operation of such circular is manifestly arbitrary - Gujarat HC" aria-label="Download file - Download file - Circular imposing new restriction is ultra-vires and retrospective operation of such circular is manifestly arbitrary - Gujarat HC">Circular imposing new restriction is ultra-vires and retrospective operation of such circular is manifestly arbitrary - Gujarat HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">06 May 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/08af4e96a9d64f36b3b69d318c827f92.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Interest on delayed refund shall be granted from the date of filing of refund application, and not from the date of Commissioner (Appeals) order – CESTAT Ahmedabad" aria-label="Download file - Download file - Interest on delayed refund shall be granted from the date of filing of refund application, and not from the date of Commissioner (Appeals) order – CESTAT Ahmedabad">Interest on delayed refund shall be granted from the date of filing of refund application, and not from the date of Commissioner (Appeals) order – CESTAT Ahmedabad</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">06 May 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/3c75ac7bea3a4d62a18fef341a941bd2.aspx" hreflang="en" hreflang="en" title="Download file - Download file - CENVAT credit is a vested right and accumulated credit of Cess is eligible for a refund– CESTAT Delhi" aria-label="Download file - Download file - CENVAT credit is a vested right and accumulated credit of Cess is eligible for a refund– CESTAT Delhi">CENVAT credit is a vested right and accumulated credit of Cess is eligible for a refund– CESTAT Delhi</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">06 May 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/8354cfc0e290442d9f075d9ab1e8ecc3.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Gujarat High Court erred in awarding interest at the rate exceeding 6% on reasonable delay in grant of refund by proper officer – Supreme Court" aria-label="Download file - Download file - Gujarat High Court erred in awarding interest at the rate exceeding 6% on reasonable delay in grant of refund by proper officer – Supreme Court">Gujarat High Court erred in awarding interest at the rate exceeding 6% on reasonable delay in grant of refund by proper officer – Supreme Court</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">06 May 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/c24bc602b3814a7487c0993a4f629bf5.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Reassessment notices issued on or after 1 April 2021 deemed to be issued under the new reassessment regime - Supreme Court" aria-label="Download file - Download file - Reassessment notices issued on or after 1 April 2021 deemed to be issued under the new reassessment regime - Supreme Court">Reassessment notices issued on or after 1 April 2021 deemed to be issued under the new reassessment regime - Supreme Court</a></div> </td> <td> <div class="table-v2__content" data-label="Type">DT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">18 April 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/8c0be64d53f8469c9dc013e9ee0c7bfe.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Malicious exercise of power resulting in harassment of assessee is illegal and abusive - Allahabad HC" aria-label="Download file - Download file - Malicious exercise of power resulting in harassment of assessee is illegal and abusive - Allahabad HC">Malicious exercise of power resulting in harassment of assessee is illegal and abusive - Allahabad HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">18 April 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/6a0cbe135a774b21b2043c9823b0a91b.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Any objection as regards the lack of jurisdiction to be raised at initial stage of proceedings and not subsequently – Allahabad HC " aria-label="Download file - Download file - Any objection as regards the lack of jurisdiction to be raised at initial stage of proceedings and not subsequently – Allahabad HC ">Any objection as regards the lack of jurisdiction to be raised at initial stage of proceedings and not subsequently – Allahabad HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">18 April 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/1f895a1fb76e4573a8995c3a6bad87e1.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Mere registration under the Companies Act does not meet the requirements of a "Business Entity"- CESTAT Mumbai - Mere registration under the Companies Act does not meet the requirements of a "Business Entity"- CESTAT Mumbai" aria-label="Download file - Download file - Mere registration under the Companies Act does not meet the requirements of a "Business Entity"- CESTAT Mumbai - Mere registration under the Companies Act does not meet the requirements of a "Business Entity"- CESTAT Mumbai">Mere registration under the Companies Act does not meet the requirements of a "Business Entity"- CESTAT Mumbai</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">18 April 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/2f93f1437a194da0b9b6288266f76432.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Delhi High Court admits petition challenging validity of provisions of Finance Act, 2022 overruling Supreme Court ruling in Canon India" aria-label="Download file - Download file - Delhi High Court admits petition challenging validity of provisions of Finance Act, 2022 overruling Supreme Court ruling in Canon India">Delhi High Court admits petition challenging validity of provisions of Finance Act, 2022 overruling Supreme Court ruling in Canon India</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">14 April 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/a6f3debfd1d742a7a8340ff0b48f0736.aspx" hreflang="en" hreflang="en" title="Download file - Download file - A charge created over property by operation of law is distinct from attachment of the property – Gujarat HC" aria-label="Download file - Download file - A charge created over property by operation of law is distinct from attachment of the property – Gujarat HC">A charge created over property by operation of law is distinct from attachment of the property – Gujarat HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">14 April 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/521ac2f4d1a74161bbf9835477ac6734.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Expiry of e-way bill in case of genuine transaction between registered dealers cannot lead to seizure of goods – Tripura HC" aria-label="Download file - Download file - Expiry of e-way bill in case of genuine transaction between registered dealers cannot lead to seizure of goods – Tripura HC">Expiry of e-way bill in case of genuine transaction between registered dealers cannot lead to seizure of goods – Tripura HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">07 April 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/67b2df4926c946929aaeccc888929f25.aspx" hreflang="en" hreflang="en" title="Download file - Download file - No ITC available of GST paid on procurement of goods/services for promotional scheme– Tamil Nadu AAAR" aria-label="Download file - Download file - No ITC available of GST paid on procurement of goods/services for promotional scheme– Tamil Nadu AAAR">No ITC available of GST paid on procurement of goods/services for promotional scheme– Tamil Nadu AAAR</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">07 April 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/a48b486f36b848f0837e85dd4dc4f060.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Tax paid under erstwhile regime is permissible to carry forward under GST regime as credit in the electronic credit ledger - Madras High Court" aria-label="Download file - Download file - Tax paid under erstwhile regime is permissible to carry forward under GST regime as credit in the electronic credit ledger - Madras High Court">Tax paid under erstwhile regime is permissible to carry forward under GST regime as credit in the electronic credit ledger - Madras High Court</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">04 April 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/2279111165974bb69b304fd2b31cbef7.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Central Board of Indirect Taxes and Customs issues Customs (Electronic Cash Ledger) Regulations, 2022" aria-label="Download file - Download file - Central Board of Indirect Taxes and Customs issues Customs (Electronic Cash Ledger) Regulations, 2022">Central Board of Indirect Taxes and Customs issues Customs (Electronic Cash Ledger) Regulations, 2022</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">04 April 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/9443f88af7ce4be6b36061c24abab42e.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Appeal is maintainable before the High Court since the issue pertains to exemption and not the rate of duty – SC" aria-label="Download file - Download file - Appeal is maintainable before the High Court since the issue pertains to exemption and not the rate of duty – SC">Appeal is maintainable before the High Court since the issue pertains to exemption and not the rate of duty – SC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">01 April 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/5e093681d2f64dbf8becee66b1a71d4a.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Government of Kerala decides to extend Kerala Amnesty Scheme for 2022" aria-label="Download file - Download file - Government of Kerala decides to extend Kerala Amnesty Scheme for 2022">Government of Kerala decides to extend Kerala Amnesty Scheme for 2022</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">01 April 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/5de7de920eab412d87bcf446b5249549.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Validity of Foreign Trade Policy 2015-2020 further extended up to 30 September 2022" aria-label="Download file - Download file - Validity of Foreign Trade Policy 2015-2020 further extended up to 30 September 2022">Validity of Foreign Trade Policy 2015-2020 further extended up to 30 September 2022</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">31 March 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/89f98ff851954a0e98854b06def618a8.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2022" aria-label="Download file - Download file - Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2022">Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2022</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">30 March 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/5121bd6a9b2c4fb697f96e9a88741b7d.aspx" hreflang="en" hreflang="en" title="Download file - Download file - State Legislature has no power to deal with entry tax related matters after Constitution (101st Amendment) Act 2016 - West Bengal Taxation Tribunal" aria-label="Download file - Download file - State Legislature has no power to deal with entry tax related matters after Constitution (101st Amendment) Act 2016 - West Bengal Taxation Tribunal">State Legislature has no power to deal with entry tax related matters after Constitution (101st Amendment) Act 2016 - West Bengal Taxation Tribunal</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">30 March 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/d7fbce49a03f40d7a3f983e9f5a4dbd7.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Comprehensive Economic Partnership Agreement (CEPA) between India and United Arab Emirates" aria-label="Download file - Download file - Comprehensive Economic Partnership Agreement (CEPA) between India and United Arab Emirates">Comprehensive Economic Partnership Agreement (CEPA) between India and United Arab Emirates</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">28 March 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/2b736c6e2c634dc19d98ddf3b0e2aeda.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Supreme Court upheld the CESTAT order that no service tax applicable on exhibiting films on revenue-sharing basis" aria-label="Download file - Download file - Supreme Court upheld the CESTAT order that no service tax applicable on exhibiting films on revenue-sharing basis">Supreme Court upheld the CESTAT order that no service tax applicable on exhibiting films on revenue-sharing basis</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">17 March 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/a76f7f293ed14ea58b9e619284eeb558.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Payment under investigation may not always amount to admission of liability and hence eligible for refund – Karnataka High Court" aria-label="Download file - Download file - Payment under investigation may not always amount to admission of liability and hence eligible for refund – Karnataka High Court">Payment under investigation may not always amount to admission of liability and hence eligible for refund – Karnataka High Court</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST </div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">14 March 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/de9523f31dc14ba3a5916cc0c679a5f6.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Re-opening of application window for PLI scheme for white goods (air conditioners and LED lights)" aria-label="Download file - Download file - Re-opening of application window for PLI scheme for white goods (air conditioners and LED lights)">Re-opening of application window for PLI scheme for white goods (air conditioners and LED lights)</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">14 March 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/184ef83942864663940349ae2b7caf65.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Grounds of SCN is a must – Jharkhand High Court" aria-label="Download file - Download file - Grounds of SCN is a must – Jharkhand High Court">Grounds of SCN is a must – Jharkhand High Court</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">14 March 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/1a1dc0b337d643688246c5d9501ba33a.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Ratio of Cannon India decision valid even after proposed retrospective amendment in the customs Act - CESTAT" aria-label="Download file - Download file - Ratio of Cannon India decision valid even after proposed retrospective amendment in the customs Act - CESTAT">Ratio of Cannon India decision valid even after proposed retrospective amendment in the customs Act - CESTAT</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">11 March 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/95dfea6d826a4dd8bb458fd56e5642a5.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Agreement has to be read in toto; mere consideration on piece rate basis wouldn’t make it a job work contract – SC" aria-label="Download file - Download file - Agreement has to be read in toto; mere consideration on piece rate basis wouldn’t make it a job work contract – SC">Agreement has to be read in toto; mere consideration on piece rate basis wouldn’t make it a job work contract – SC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">10 March 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/b870082bd2734bb0adf0d2fe14206493.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Government extended last date for submitting applications under scrip-based schemes" aria-label="Download file - Download file - Government extended last date for submitting applications under scrip-based schemes">Government extended last date for submitting applications under scrip-based schemes</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">07 March 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/15137562701f4efe962b4d34a58831e2.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Electronic filing of refund application would also include manual filing – Bombay HC" aria-label="Download file - Download file - Electronic filing of refund application would also include manual filing – Bombay HC">Electronic filing of refund application would also include manual filing – Bombay HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">02 March 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/dce3a4b03d2540998f3039253010f250.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Leasing of residential premises as hostel is eligible for GST exemption - Karnataka HC" aria-label="Download file - Download file - Leasing of residential premises as hostel is eligible for GST exemption - Karnataka HC">Leasing of residential premises as hostel is eligible for GST exemption - Karnataka HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">28 February 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/67c1b51eacac4bf9ba5d4bd778538d94.aspx" hreflang="en" hreflang="en" title="Download file - Download file - E-invoicing mandatory for taxpayers with turnover above INR 20 crore from 1 April 2022" aria-label="Download file - Download file - E-invoicing mandatory for taxpayers with turnover above INR 20 crore from 1 April 2022">E-invoicing mandatory for taxpayers with turnover above INR 20 crore from 1 April 2022</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">28 February 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/ca206ea990394d0f9c58850e7651bd6b.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Reasons must be recorded in writing to exercise the power to block electronic credit ledger – Bombay HC" aria-label="Download file - Download file - Reasons must be recorded in writing to exercise the power to block electronic credit ledger – Bombay HC">Reasons must be recorded in writing to exercise the power to block electronic credit ledger – Bombay HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">22 February 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/c80404a6be5d40ab8c44e15bd4124cd9.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Clarificatory circular by DGFT cannot retrospectively amend or take away the benefits granted – Bombay HC" aria-label="Download file - Download file - Clarificatory circular by DGFT cannot retrospectively amend or take away the benefits granted – Bombay HC">Clarificatory circular by DGFT cannot retrospectively amend or take away the benefits granted – Bombay HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">16 February 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/038e03400a304f21b05c0eba3d9bd344.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Goods cannot be detained for contravention of provisions by other person in supply chain – Punjab and Haryana HC" aria-label="Download file - Download file - Goods cannot be detained for contravention of provisions by other person in supply chain – Punjab and Haryana HC">Goods cannot be detained for contravention of provisions by other person in supply chain – Punjab and Haryana HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">08 February 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/fbdf670b827546c489419eac8e6b909e.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Time limitation not applicable on refund of amount paid by mistake – CESTAT" aria-label="Download file - Download file - Time limitation not applicable on refund of amount paid by mistake – CESTAT">Time limitation not applicable on refund of amount paid by mistake – CESTAT</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">28 January 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/78d75b2c2862441f8e25b16e3a1fee55.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Apex court imposed personal cost on errant officials for unnecessary litigation and harassment of assessee" aria-label="Download file - Download file - Apex court imposed personal cost on errant officials for unnecessary litigation and harassment of assessee">Apex court imposed personal cost on errant officials for unnecessary litigation and harassment of assessee</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">28 January 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/d05b98da1ead48a69dd9d2d2981edeee.aspx" hreflang="en" hreflang="en" title="Download file - Download file - No reversal of ITC on cash discount/incentive scheme determined post sale – Madhya Pradesh AAR" aria-label="Download file - Download file - No reversal of ITC on cash discount/incentive scheme determined post sale – Madhya Pradesh AAR">No reversal of ITC on cash discount/incentive scheme determined post sale – Madhya Pradesh AAR</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">21 January 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/f723b6df3de74a7b8f9329b08b42ba13.aspx" hreflang="en" hreflang="en">CBDT notifies methodology for computing capital gains on ULIPs</a></div> </td> <td> <div class="table-v2__content" data-label="Type">DT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">21 January 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/4d841c80669b47a8a21d59152170cbeb.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Supply of right to use equipment, even with operator, qualifies as sale under VAT – Service tax not payable – Allahabad CESTAT" aria-label="Download file - Download file - Supply of right to use equipment, even with operator, qualifies as sale under VAT – Service tax not payable – Allahabad CESTAT">Supply of right to use equipment, even with operator, qualifies as sale under VAT – Service tax not payable – Allahabad CESTAT</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">20 January 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/c3313d2f30c24b8b8243770a8b8b408b.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Allocation of salary of HO employees to its Branch offices exigible to GST - Maharashtra AAAR" aria-label="Download file - Download file - Allocation of salary of HO employees to its Branch offices exigible to GST - Maharashtra AAAR">Allocation of salary of HO employees to its Branch offices exigible to GST - Maharashtra AAAR</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">18 January 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/de49d59b41da4ee19c6954b61e590973.aspx" hreflang="en" hreflang="en" title="Download file - Download file - SC order extending period of limitation applicable to refund application under GST law – Bombay HC" aria-label="Download file - Download file - SC order extending period of limitation applicable to refund application under GST law – Bombay HC">SC order extending period of limitation applicable to refund application under GST law – Bombay HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">17 January 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/a26d9ecfff314d2eb2c5d03b0ef2b49f.aspx" hreflang="en" hreflang="en" title="Download file - Download file - CENVAT credit can be utilised for payment of tax under the reverse charge mechanism – Karnataka HC" aria-label="Download file - Download file - CENVAT credit can be utilised for payment of tax under the reverse charge mechanism – Karnataka HC">CENVAT credit can be utilised for payment of tax under the reverse charge mechanism – Karnataka HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">11 January 2022</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/6f94620f07184342bf4e82b39756d58f.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Supreme Court further extends period of limitation in respect of all judicial or quasi¬ judicial proceedings" aria-label="Download file - Download file - Supreme Court further extends period of limitation in respect of all judicial or quasi¬ judicial proceedings">Supreme Court further extends period of limitation in respect of all judicial or quasi¬ judicial proceedings</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> </tbody> </table> </div></div> </div> </div> </div></div></div> </div> </div> <div class="dynamic-text-media-container ">  <div class="dynamic-text-media__content"> <div><div class="tableblock " data-tracking-block="tableblock"><div class="table-v2-container"> <div class="container"> <div class="table-v2--header"> <h2 class="table-v2__title line-length-large">Tax alerts 2021</h2> </div> <div> <div class="tinymce-wrapper"><div class="table-v2 table-v2__row-solid table-v2__core-purple table-v2__alternate-row"> <table border="0" class="table-v2__area"> <tbody> <tr> <th>Date</th> <th>Alert</th> <th>Type</th> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">22 December 2021</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/f98c69519e5640c1877c3dc3222eaa77.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Electricity and water charges reimbursed by licensee liable to GST – Maharashtra AAR" aria-label="Download file - Download file - Electricity and water charges reimbursed by licensee liable to GST – Maharashtra AAR">Electricity and water charges reimbursed by licensee liable to GST – Maharashtra AAR</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">22 December 2021</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/13823f390fe64dd2ad2b71c37eecac48.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Conditions prescribed for exercise of power of provisional attachment must be strictly fulfilled – Gujarat HC" aria-label="Download file - Download file - Conditions prescribed for exercise of power of provisional attachment must be strictly fulfilled – Gujarat HC">Conditions prescribed for exercise of power of provisional attachment must be strictly fulfilled – Gujarat HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">17 December 2021</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/97e89280ed834e1d92e447186f2780c4.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Amount paid under protest prior to assessment can be adjusted against pre-deposit for filing an appeal – SC" aria-label="Download file - Download file - Amount paid under protest prior to assessment can be adjusted against pre-deposit for filing an appeal – SC">Amount paid under protest prior to assessment can be adjusted against pre-deposit for filing an appeal – SC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">15 December 2021</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/0bb53cd81bef4e2c8a60be36a2aaefbd.aspx" hreflang="en" hreflang="en" title="Download file - Download file - SC delivers split verdict on applicability of service tax on credit card interchange fees" aria-label="Download file - Download file - SC delivers split verdict on applicability of service tax on credit card interchange fees">SC delivers split verdict on applicability of service tax on credit card interchange fees</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">07 December 2021</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/2c40b79d85b64d75a505ccf8f137bf96.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Sludge manufactured unintentionally cannot be treated as an ‘exempted goods’ – CESTAT" aria-label="Download file - Download file - Sludge manufactured unintentionally cannot be treated as an ‘exempted goods’ – CESTAT">Sludge manufactured unintentionally cannot be treated as an ‘exempted goods’ – CESTAT</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">03 December 2021</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/e93c6dd0ee7b414195c9950737f31b81.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Concealment of facts is enough to deny any relief in exercise of extraordinary discretionary jurisdiction – Delhi HC" aria-label="Download file - Download file - Concealment of facts is enough to deny any relief in exercise of extraordinary discretionary jurisdiction – Delhi HC">Concealment of facts is enough to deny any relief in exercise of extraordinary discretionary jurisdiction – Delhi HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">29 November 2021</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/70c252056c694a5faa6c9977148d8ca9.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Detention of goods for not carrying e-way bill unsustainable in absence of e-way bill system – Allahabad HC" aria-label="Download file - Download file - Detention of goods for not carrying e-way bill unsustainable in absence of e-way bill system – Allahabad HC">Detention of goods for not carrying e-way bill unsustainable in absence of e-way bill system – Allahabad HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">23 November 2021</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/d23e9abfab584b7f83d9171f16c8fb86.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Outdoor catering services for personal use or consumption of employees is excluded from definition of input service - SC" aria-label="Download file - Download file - Outdoor catering services for personal use or consumption of employees is excluded from definition of input service - SC">Outdoor catering services for personal use or consumption of employees is excluded from definition of input service - SC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">16 November 2021</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/7f8de750ee3a457a9fbd41f0a7e4338f.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Compensation amount received on cancellation of allocation of coal blocks not leviable to service tax - CESTAT" aria-label="Download file - Download file - Compensation amount received on cancellation of allocation of coal blocks not leviable to service tax - CESTAT">Compensation amount received on cancellation of allocation of coal blocks not leviable to service tax - CESTAT</a></div> </td> <td> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">02 November 2021</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/d2268f8e46564c8e91eafa0b78096aa7.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Transfer Pricing tolerance range for ALP determination for AY 2021-22 notified at 3% of transaction price (1% for wholesale trading)" aria-label="Download file - Download file - Transfer Pricing tolerance range for ALP determination for AY 2021-22 notified at 3% of transaction price (1% for wholesale trading)">Transfer Pricing tolerance range for ALP determination for AY 2021-22 notified at 3% of transaction price (1% for wholesale trading)</a></div> </td> <td> <div class="table-v2__content" data-label="Type">TP</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">30 October 2021</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/727181b52fe94a13a0e36582f96216c3.aspx" hreflang="en" hreflang="en" title="Download file - Download file - The Apex Court disallows rectification of GST return for INR 923 crore GST refund" aria-label="Download file - Download file - The Apex Court disallows rectification of GST return for INR 923 crore GST refund">The Apex Court disallows rectification of GST return for INR 923 crore GST refund</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td> <div class="table-v2__content" data-label="Date">19 October 2021</div> </td> <td> <div class="table-v2__content" data-label="Alert"><a href="/link/63b2437d2953408cb8c468bfc6f92089.aspx" hreflang="en" hreflang="en" title="Download file - Download file - SEZ unit entitled to claim refund under GST – Madras HC" aria-label="Download file - Download file - SEZ unit entitled to claim refund under GST – Madras HC">SEZ unit entitled to claim refund under GST – Madras HC</a></div> </td> <td> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">13 October 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/877975eda5ca44048a99a5a39561e93c.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Government exempts certain class of non-residents from furnishing return of income" aria-label="Download file - Download file - Government exempts certain class of non-residents from furnishing return of income">Government exempts certain class of non-residents from furnishing return of income</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">DT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">12 October 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/e4f0972a60fc4194a3f133b1374323ea.aspx" hreflang="en" hreflang="en" title="Download file - Download file - OECD/G20 Inclusive Framework provides roadmap for the two-pillar solution on international tax reforms" aria-label="Download file - Download file - OECD/G20 Inclusive Framework provides roadmap for the two-pillar solution on international tax reforms">OECD/G20 Inclusive Framework provides roadmap for the two-pillar solution on international tax reforms</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">DT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">07 October 2021 </div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/d762358377fa4220bdb80b0b0aab0d24.aspx" hreflang="en" hreflang="en" title="Download file - Download file - CBIC issues clarifications on certain services pursuant to recommendations of the 45th GST Council meeting" aria-label="Download file - Download file - CBIC issues clarifications on certain services pursuant to recommendations of the 45th GST Council meeting">CBIC issues clarifications on certain services pursuant to recommendations of the 45th GST Council meeting</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">05 October 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/dd793ec7e494494e9637915ba1f45cdb.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Rules for withdrawal of retrospective taxation of indirect transfers notified" aria-label="Download file - Download file - Rules for withdrawal of retrospective taxation of indirect transfers notified">Rules for withdrawal of retrospective taxation of indirect transfers notified</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">DT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">05 October 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/685281bf0fd444c99335a56e61fc1faf.aspx" hreflang="en" hreflang="en" title="Download file - Download file - ITC ineligible on CSR activities - Gujarat AAR" aria-label="Download file - Download file - ITC ineligible on CSR activities - Gujarat AAR">ITC ineligible on CSR activities - Gujarat AAR</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">04 October 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/7b988f6ed7704488a760f8fc11058f6a.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Credit admissible under erstwhile laws available as refund under GST regime - CESTAT" aria-label="Download file - Download file - Credit admissible under erstwhile laws available as refund under GST regime - CESTAT">Credit admissible under erstwhile laws available as refund under GST regime - CESTAT</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">30 September 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/38acfc934aaa49b5a10708ba295118f7.aspx" hreflang="en" hreflang="en" title="Download file - Download file - COVID-19: MCA extends due date for submitting cost audit report to the Board of Directors" aria-label="Download file - Download file - COVID-19: MCA extends due date for submitting cost audit report to the Board of Directors">COVID-19: MCA extends due date for submitting cost audit report to the Board of Directors</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">Regulatory</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">29 September 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/a869383c5e8b41b696ee1e8a541ba870.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Validity of Foreign Trade Policy 2015-2020 further extended up to 31 March 2022" aria-label="Download file - Download file - Validity of Foreign Trade Policy 2015-2020 further extended up to 31 March 2022">Validity of Foreign Trade Policy 2015-2020 further extended up to 31 March 2022</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">FTP</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">29 September 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/a869383c5e8b41b696ee1e8a541ba870.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Government notifies facility to avail extension in export obligation period under AA and EPCG authorisations till 31 December 2021" aria-label="Download file - Download file - Government notifies facility to avail extension in export obligation period under AA and EPCG authorisations till 31 December 2021">Government notifies facility to avail extension in export obligation period under AA and EPCG authorisations till 31 December 2021</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">FTP</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">29 September 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/2481fb70cd75411ea9bad9783815c147.aspx" hreflang="en" hreflang="en" title="Download file - Download file - CBIC notifies mandatory Aadhaar authentication for claiming GST refund and issues clarification on refund of tax wrongly paid" aria-label="Download file - Download file - CBIC notifies mandatory Aadhaar authentication for claiming GST refund and issues clarification on refund of tax wrongly paid">CBIC notifies mandatory Aadhaar authentication for claiming GST refund and issues clarification on refund of tax wrongly paid</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">24 September 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/676255df2afd439c95718e250e0ccfb4.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Government notifies facility to avail extension in export obligation period under AA and EPCG authorisations till 31 December 2021" aria-label="Download file - Download file - Government notifies facility to avail extension in export obligation period under AA and EPCG authorisations till 31 December 2021">Government notifies facility to avail extension in export obligation period under AA and EPCG authorisations till 31 December 2021</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">FTP</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">24 September 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/81bc9ee2a2ba46e3bb8860a32cf68147.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Government notifies the list of eligible services and rates under SEIS for services rendered in FY 2019-20" aria-label="Download file - Download file - Government notifies the list of eligible services and rates under SEIS for services rendered in FY 2019-20">Government notifies the list of eligible services and rates under SEIS for services rendered in FY 2019-20</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">FTP</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">24 September 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/e5b606c1149d45b29bef1bbed1620ba5.aspx" hreflang="en" hreflang="en" title="Download file - Download file - COVID-19: MCA directs extending time to hold AGM by two months" aria-label="Download file - Download file - COVID-19: MCA directs extending time to hold AGM by two months">COVID-19: MCA directs extending time to hold AGM by two months</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">Regulatory</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">23 September 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/5e23556e795a4049826c001bcf60c470.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Interest for default in payment of advance tax not applicable prior to FY 2012-13 if tax was deductible at source: Supreme Court" aria-label="Download file - Download file - Interest for default in payment of advance tax not applicable prior to FY 2012-13 if tax was deductible at source: Supreme Court">Interest for default in payment of advance tax not applicable prior to FY 2012-13 if tax was deductible at source: Supreme Court</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">DT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">22 September 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/1ca13abf326e438982841792f9de17b6.aspx" hreflang="en" hreflang="en" title="Download file - Download file - No disallowance of proportionate interest expenditure under Section 14A where taxpayer had sufficient interest-free funds: Supreme Court" aria-label="Download file - Download file - No disallowance of proportionate interest expenditure under Section 14A where taxpayer had sufficient interest-free funds: Supreme Court">No disallowance of proportionate interest expenditure under Section 14A where taxpayer had sufficient interest-free funds: Supreme Court</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">DT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">21 September 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/4ddafb5ed2014c61996b159ee80c704f.aspx" hreflang="en" hreflang="en" title="Download file - Download file - 45th GST Council Meeting Key recommendations" aria-label="Download file - Download file - 45th GST Council Meeting Key recommendations">45th GST Council Meeting Key recommendations</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">21 September 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/cc842ab1e8ef42a9a6bc3fa305a6ba2d.aspx" hreflang="en" hreflang="en" title="Download file - Download file - CBIC issues clarifications pursuant to recommendations of 45th GST Council meeting" aria-label="Download file - Download file - CBIC issues clarifications pursuant to recommendations of 45th GST Council meeting">CBIC issues clarifications pursuant to recommendations of 45th GST Council meeting</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">20 September 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/cc842ab1e8ef42a9a6bc3fa305a6ba2d.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Increase in tolerance band to 10% under Section 50C available retrospectively: Mumbai ITAT" aria-label="Download file - Download file - Increase in tolerance band to 10% under Section 50C available retrospectively: Mumbai ITAT">Increase in tolerance band to 10% under Section 50C available retrospectively: Mumbai ITAT</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">DT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">17 September 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/bf8d97c9d9b148479ca33cd643f95fb2.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Government notifies last date for submitting applications under scrip-based schemes" aria-label="Download file - Download file - Government notifies last date for submitting applications under scrip-based schemes">Government notifies last date for submitting applications under scrip-based schemes</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">FTP</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">17 September 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/69cdc529ede540d4a512a9c2df4dd41b.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Interest on borrowed funds utilised to grant loan to subsidiary not allowed due to lack of commercial expediency: Bangalore ITAT" aria-label="Download file - Download file - Interest on borrowed funds utilised to grant loan to subsidiary not allowed due to lack of commercial expediency: Bangalore ITAT">Interest on borrowed funds utilised to grant loan to subsidiary not allowed due to lack of commercial expediency: Bangalore ITAT</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">DT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">16 September 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/120c6c3dddb444dd81421801ee2e6716.aspx" hreflang="en" hreflang="en" title="Download file - Download file - House Ways & Means Committee releases draft tax proposals" aria-label="Download file - Download file - House Ways & Means Committee releases draft tax proposals">House Ways & Means Committee releases draft tax proposals</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">US Tax</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">16 September 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/b628b3faef48467aba54c584b5a910ee.aspx" hreflang="en" hreflang="en" title="Download file - Download file - TDS amount cannot be included in taxable value for levying service tax - CESTAT" aria-label="Download file - Download file - TDS amount cannot be included in taxable value for levying service tax - CESTAT">TDS amount cannot be included in taxable value for levying service tax - CESTAT</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">16 September 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/49232554be22411cae03d07ce799d9c3.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Cabinet approves Production Linked Incentive scheme for the auto industry" aria-label="Download file - Download file - Cabinet approves Production Linked Incentive scheme for the auto industry">Cabinet approves Production Linked Incentive scheme for the auto industry</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">FTP</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">14 September 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/352102276f2642368506a1e415b544bc.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Refund of accumulated ITC in respect of services under inverted duty structure unavailable – SC" aria-label="Download file - Download file - Refund of accumulated ITC in respect of services under inverted duty structure unavailable – SC">Refund of accumulated ITC in respect of services under inverted duty structure unavailable – SC</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">10 September 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/8373ff7dfb1340e7bb212bfdeb043501.aspx" hreflang="en" hreflang="en" title="Download file - Download file - CBDT extends timelines for certain tax compliances" aria-label="Download file - Download file - CBDT extends timelines for certain tax compliances">CBDT extends timelines for certain tax compliances</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">DT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">16 August 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/b3431f84d45f44168ec9598607945c70.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - open a new window - Government withdraws retrospective taxation of indirect transfers" aria-label="Download file - open a new window - Download file - open a new window - open a new window - Government withdraws retrospective taxation of indirect transfers">Government withdraws retrospective taxation of indirect transfers</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">DT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">12 August 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/39431adc3c9c49568397acdf324ee1c3.aspx" hreflang="en" hreflang="en" title="Download file - Download file - CBDT notifies rules for computing relief from additional MAT liability resulting from secondary adjustments and adjustments pursuant to APA" aria-label="Download file - Download file - CBDT notifies rules for computing relief from additional MAT liability resulting from secondary adjustments and adjustments pursuant to APA">CBDT notifies rules for computing relief from additional MAT liability resulting from secondary adjustments and adjustments pursuant to APA</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">DT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">04 August 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/d0bb9422e51d4aceaf1ec5fb6c3f9133.aspx" hreflang="en" hreflang="en" title="Download file - Download file - Government extends timelines for filing of various electronic forms" aria-label="Download file - Download file - Government extends timelines for filing of various electronic forms">Government extends timelines for filing of various electronic forms</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">DT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">15 July 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/bf649bd11666460c9b48c3805fac9cea.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - open a new window - Carry-forward and set-off of losses of transferor company not permissible if 75% shareholding condition not met on 'appointed date' - Chennai ITAT" aria-label="Download file - open a new window - Download file - open a new window - open a new window - Carry-forward and set-off of losses of transferor company not permissible if 75% shareholding condition not met on 'appointed date' - Chennai ITAT">Carry-forward and set-off of losses of transferor company not permissible if 75% shareholding condition not met on 'appointed date' - Chennai ITAT</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">Transaction Tax</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">08 July 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/e49943d0bf854804bef5d9d3302ffa41.aspx" hreflang="en" hreflang="en" title="Download file - Download file - CBDT notifies rules for computing capital gains and WDV where depreciation on goodwill has been obtained" aria-label="Download file - Download file - CBDT notifies rules for computing capital gains and WDV where depreciation on goodwill has been obtained">CBDT notifies rules for computing capital gains and WDV where depreciation on goodwill has been obtained</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">DT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">01 July 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/60060eaa55df49259b1647eab2bf0cd4.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - open a new window - CBDT issues clarifications on TDS on purchase of goods" aria-label="Download file - open a new window - Download file - open a new window - open a new window - CBDT issues clarifications on TDS on purchase of goods">CBDT issues clarifications on TDS on purchase of goods</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">DT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">28 June 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/453710be544c41d89f086bbff4829dad.aspx" hreflang="en" hreflang="en" title="Download file - Download file - COVID-19: Government further extends timelines for various tax compliances" aria-label="Download file - Download file - COVID-19: Government further extends timelines for various tax compliances">COVID-19: Government further extends timelines for various tax compliances</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">DT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">23 June 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/c7a7baaaa7e04db7a264bc2f0e283926.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - open a new window - CBDT introduces functionality to verify return filing status by tax deductor/collector" aria-label="Download file - open a new window - Download file - open a new window - open a new window - CBDT introduces functionality to verify return filing status by tax deductor/collector">CBDT introduces functionality to verify return filing status by tax deductor/collector</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">DT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">23 June 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/193a0bbd6adb4ac6a226473ae7a840ae.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - open a new window - Entertaining a writ petition in presence of an appellate remedy is not preferable - Madras HC" aria-label="Download file - open a new window - Download file - open a new window - open a new window - Entertaining a writ petition in presence of an appellate remedy is not preferable - Madras HC">Entertaining a writ petition in presence of an appellate remedy is not preferable - Madras HC</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">17 June 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/78bb8fdf2b034c15897eb834b6a77175.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - open a new window - MCA removes restrictions on matters that can be dealt in a meeting convened via audio-visual means" aria-label="Download file - open a new window - Download file - open a new window - open a new window - MCA removes restrictions on matters that can be dealt in a meeting convened via audio-visual means">MCA removes restrictions on matters that can be dealt in a meeting convened via audio-visual means</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">Regulatory</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">16 June 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/20d76a9968e44e1f8c104709a2ae7cbe.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - open a new window - 44th GST council meeting: Key recommendations/decisions" aria-label="Download file - open a new window - Download file - open a new window - open a new window - 44th GST council meeting: Key recommendations/decisions">44th GST council meeting: Key recommendations/decisions</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">16 June 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/db72acc3d66c4475b66e32d695dd98dd.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - open a new window - EPFO extends timeline to file ECRs without Aadhaar number seeding till 31 August 2021" aria-label="Download file - open a new window - Download file - open a new window - open a new window - EPFO extends timeline to file ECRs without Aadhaar number seeding till 31 August 2021">EPFO extends timeline to file ECRs without Aadhaar number seeding till 31 August 2021</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">PF</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">16 June 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/162b8b6beade4cdca26b4b69fe14eb0f.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - open a new window - Refund of unutilised CENVAT credit of Cesses allowed – CESTAT" aria-label="Download file - open a new window - Download file - open a new window - open a new window - Refund of unutilised CENVAT credit of Cesses allowed – CESTAT">Refund of unutilised CENVAT credit of Cesses allowed – CESTAT</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">15 June 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/feab1741805d4f4f8f0c7a78f558ec8d.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - open a new window - Genuine and bonafide cases should not be denied the benefit of concessional duty – Madras HC - Genuine and bona fide cases should not be denied the benefit of concessional duty – Madras HC" aria-label="Download file - open a new window - Download file - open a new window - open a new window - Genuine and bonafide cases should not be denied the benefit of concessional duty – Madras HC - Genuine and bona fide cases should not be denied the benefit of concessional duty – Madras HC">Genuine and bona fide cases should not be denied the benefit of concessional duty – Madras HC</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">11 June 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/3d4a0ae38a004b2a9750e5b3153d880b.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - open a new window - Placement of non-transferable medical instruments in hospitals without consideration, a 'supply of service': Kerala AAR" aria-label="Download file - open a new window - Download file - open a new window - open a new window - Placement of non-transferable medical instruments in hospitals without consideration, a 'supply of service': Kerala AAR">Placement of non-transferable medical instruments in hospitals without consideration, a 'supply of service': Kerala AAR</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">02 June 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/c089e1f61bf14ed590f6c770e7234d27.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - EPFO allows registered members to claim second PF advance" aria-label="Download file - open a new window - Download file - open a new window - EPFO allows registered members to claim second PF advance">EPFO allows registered members to claim second PF advance</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">PF</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">31 May 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/2d811561f932488fb3dee169411ca23b.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - 43rd GST Council meeting: Key recommendations/decisions" aria-label="Download file - open a new window - Download file - open a new window - 43rd GST Council meeting: Key recommendations/decisions">43rd GST Council meeting: Key recommendations/decisions</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">26 May 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/88dd2c506c8045bba197208318378fa2.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Mandatory recording of information about transfer of DFIA Scrips" aria-label="Download file - open a new window - Download file - open a new window - Mandatory recording of information about transfer of DFIA Scrips">Mandatory recording of information about transfer of DFIA Scrips</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">26 May 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/d7ecc164d0674a7ab620181d98e78541.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - COVID-19: Extension of validity of AEO Certification till 30 June 2021" aria-label="Download file - open a new window - Download file - open a new window - COVID-19: Extension of validity of AEO Certification till 30 June 2021">COVID-19: Extension of validity of AEO Certification till 30 June 2021</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">26 May 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/dc49aa8cf37449ae9cdf9607e0290422.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - CBDT notifies rules for computing FMV of capital assets transferred through slump sale" aria-label="Download file - open a new window - Download file - open a new window - CBDT notifies rules for computing FMV of capital assets transferred through slump sale">CBDT notifies rules for computing FMV of capital assets transferred through slump sale</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">DT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">26 May 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/ad4ffad5073648eb94393e9fe81a2fe2.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Sec. 56(2)(viib) inapplicable to excess of net assets over consideration paid on amalgamation – Ahmedabad ITAT" aria-label="Download file - open a new window - Download file - open a new window - Sec. 56(2)(viib) inapplicable to excess of net assets over consideration paid on amalgamation – Ahmedabad ITAT">Sec. 56(2)(viib) inapplicable to excess of net assets over consideration paid on amalgamation – Ahmedabad ITAT</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">DT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">21 May 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/a8d6cb6bb8134309b0e1418534b203c4.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - CBIC issues Standard Operating Procedure (SOP) for extension of time limit to apply for revocation of cancellation of registration" aria-label="Download file - open a new window - Download file - open a new window - CBIC issues Standard Operating Procedure (SOP) for extension of time limit to apply for revocation of cancellation of registration">CBIC issues Standard Operating Procedure (SOP) for extension of time limit to apply for revocation of cancellation of registration</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">21 May 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/f8513caa29994e609a4d662596384c30.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - CBIC enhances facilities under the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017" aria-label="Download file - open a new window - Download file - open a new window - CBIC enhances facilities under the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017">CBIC enhances facilities under the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">21 May 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/2d63348772064c5eaaed9f331d2e9afb.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - COVID-19: CBIC introduces Special Refund and Drawback Disposal Drive from 15-31 May 2021" aria-label="Download file - open a new window - Download file - open a new window - COVID-19: CBIC introduces Special Refund and Drawback Disposal Drive from 15-31 May 2021">COVID-19: CBIC introduces Special Refund and Drawback Disposal Drive from 15-31 May 2021</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">21 May 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/3bc5b8084d804065ad15899c2b8b5c00.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Validity of Registration cum Membership Certificate extended till 30 September" aria-label="Download file - open a new window - Download file - open a new window - Validity of Registration cum Membership Certificate extended till 30 September">Validity of Registration cum Membership Certificate extended till 30 September</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">21 May 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/d8357725356a4127a2635b9f95f4d209.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="open a new window - open a new window">MHA relaxes certain provisions relating to FCRA</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">Regulatory</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">21 May 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/a90c7cc2b1e340f2be882852f03a1dd8.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - COVID-19: CBDT extends the due dates for various compliances" aria-label="Download file - open a new window - Download file - open a new window - COVID-19: CBDT extends the due dates for various compliances">COVID-19: CBDT extends the due dates for various compliances</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">Tax</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">06 May 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/59989889bf4049b680c37f26ef66a812.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - MCA announces reliefs for Companies and LLPs" aria-label="Download file - open a new window - Download file - open a new window - MCA announces reliefs for Companies and LLPs">MCA announces reliefs for Companies and LLPs</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">Regulatory</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">05 May 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/845e34e01fb848049f4c548a2034c8f8.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - CBDT notifies thresholds for applicability of Significant Economic Presence provisions" aria-label="Download file - open a new window - Download file - open a new window - CBDT notifies thresholds for applicability of Significant Economic Presence provisions">CBDT notifies thresholds for applicability of Significant Economic Presence provisions</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">DT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">04 May 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/159b09d0cf344af287879fb616a0bba3.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Recovery to be made from defaulting seller instead of denying ITC to purchaser: Madras HC" aria-label="Download file - open a new window - Download file - open a new window - Recovery to be made from defaulting seller instead of denying ITC to purchaser: Madras HC">Recovery to be made from defaulting seller instead of denying ITC to purchaser: Madras HC</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">03 May 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/c7a1da433c8b4f8b886bbd401a3a929e.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - DGFT notifies mandatory annual updation of Importer Exporter Code between April and June" aria-label="Download file - open a new window - Download file - open a new window - DGFT notifies mandatory annual updation of Importer Exporter Code between April and June">DGFT notifies mandatory annual updation of Importer Exporter Code between April and June</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">03 May 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/a52f28b581c94ab7a8c7dba27d8b205c.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - COVID-19-CBIC notifies various reliefs for taxpayers under GST" aria-label="Download file - open a new window - Download file - open a new window - COVID-19-CBIC notifies various reliefs for taxpayers under GST">COVID-19-CBIC notifies various reliefs for taxpayers under GST</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">09 April 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/59ba2c04fbd4456c84eac5fa4b5106d7.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - CBDT notifies changes in master file rules and eases the threshold for country-by-country report" aria-label="Download file - open a new window - Download file - open a new window - CBDT notifies changes in master file rules and eases the threshold for country-by-country report">CBDT notifies changes in master file rules and eases the threshold for country-by-country report</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">Transfer Pricing</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">09 April 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/67b89900d32e4ef8a65979de57bc3154.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Gift vouchers are instruments of consideration for future supply: Tamil Nadu AAAR" aria-label="Download file - open a new window - Download file - open a new window - Gift vouchers are instruments of consideration for future supply: Tamil Nadu AAAR">Gift vouchers are instruments of consideration for future supply: Tamil Nadu AAAR</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">31 March 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/2514a91bfdea4b339c039c6a0e0da071.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="open a new window - open a new window">CBDT defers tax audit reporting on GAAR and GST till 31 March 2022</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">DT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">30 March 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/6ac742db900c4861ac7d88812d4a6241.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Finance Act 2021 enacted" aria-label="Download file - open a new window - Download file - open a new window - Finance Act 2021 enacted">Finance Act 2021 enacted</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">DT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">26 March 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/d74d85f51cb344f7837d7e7a65e48aa8.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="open a new window - open a new window">DPIIT issues clarification on downstream investments by NRIs</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">Regulatory</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">23 March 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/ffa99f6295c0465892bb55146919d0ef.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Remuneration to non-executive and independent directors" aria-label="Download file - open a new window - Download file - open a new window - Remuneration to non-executive and independent directors">Remuneration to non-executive and independent directors</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">Regulatory</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">18 March 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/243a8c4d99214bbe8e923929e4236a7f.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Way forward on SC ruling on software payments" aria-label="Download file - open a new window - Download file - open a new window - Way forward on SC ruling on software payments">Way forward on SC ruling on software payments</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">DT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">18 March 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/a1d7222ec6084bdc88a37dd6a2bc07f7.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - DRI officers have no power to issue show cause notice under the customs law: SC" aria-label="Download file - open a new window - Download file - open a new window - DRI officers have no power to issue show cause notice under the customs law: SC">DRI officers have no power to issue show cause notice under the customs law: SC</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">18 March 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/59805730e0c246a6bbed21e00c9664d1.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Accredited investors in India securities market" aria-label="Download file - open a new window - Download file - open a new window - Accredited investors in India securities market">Accredited investors in India securities market</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">Regulatory</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">05 March 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/adde27fc21fb440db897ad13d2998fd3.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - CBDT prescribes procedure for seeking relief from double taxation for expats stranded in India" aria-label="Download file - open a new window - Download file - open a new window - CBDT prescribes procedure for seeking relief from double taxation for expats stranded in India">CBDT prescribes procedure for seeking relief from double taxation for expats stranded in India</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">04 March 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/ca0632f488484b59b89e53ce5411a0f2.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Supreme Court provides clarity on payments for software to non-residents" aria-label="Download file - open a new window - Download file - open a new window - Supreme Court provides clarity on payments for software to non-residents">Supreme Court provides clarity on payments for software to non-residents</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">DT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">04 March 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/3c5df2e3058a4023b75cf76c758e02b0.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Issue of admissibility of CENVAT credit cannot be raised at the time of refund processing: CESTAT" aria-label="Download file - open a new window - Download file - open a new window - Issue of admissibility of CENVAT credit cannot be raised at the time of refund processing: CESTAT">Issue of admissibility of CENVAT credit cannot be raised at the time of refund processing: CESTAT</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">02 March 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/0052ac8a964d460baf74318418a80432.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Cabinet approves Production Linked Incentive Scheme for pharmaceuticals" aria-label="Download file - open a new window - Download file - open a new window - Cabinet approves Production Linked Incentive Scheme for pharmaceuticals">Cabinet approves Production Linked Incentive Scheme for pharmaceuticals</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">02 March 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/712e979180084c6185dbacd792d60f14.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Cabinet approves Production Linked Incentive Scheme for IT hardware" aria-label="Download file - open a new window - Download file - open a new window - Cabinet approves Production Linked Incentive Scheme for IT hardware">Cabinet approves Production Linked Incentive Scheme for IT hardware</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">02 March 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/9ffb1e478bd94e83be723d5943ae0fdc.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Activities of liaison office do not amount to supply of service: Karnataka AAAR" aria-label="Download file - open a new window - Download file - open a new window - Activities of liaison office do not amount to supply of service: Karnataka AAAR">Activities of liaison office do not amount to supply of service: Karnataka AAAR</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">25 February 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/2bc3cc7f0d1c43f7a5fa8723df86ff36.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - CBIC issues clarification on applicability of dynamic QR code" aria-label="Download file - open a new window - Download file - open a new window - CBIC issues clarification on applicability of dynamic QR code">CBIC issues clarification on applicability of dynamic QR code</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">25 February 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/271d7a43e5984033bd78bc232d66fa84.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Input tax credit on demo vehicles disallowed: Madhya Pradesh AAR" aria-label="Download file - open a new window - Download file - open a new window - Input tax credit on demo vehicles disallowed: Madhya Pradesh AAR">Input tax credit on demo vehicles disallowed: Madhya Pradesh AAR</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">22 February 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/6f042b069cec4913849ec2d76f7f301f.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - SC directs the revenue to file affidavit on technical glitches faced during TRAN-01 filing" aria-label="Download file - open a new window - Download file - open a new window - SC directs the revenue to file affidavit on technical glitches faced during TRAN-01 filing">SC directs the revenue to file affidavit on technical glitches faced during TRAN-01 filing</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">22 February 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/21cbad91dfa24a679a6f2fcf2e77dee5.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Extension of alternate mechanism for resolving invoice mismatch errors in shipping bills" aria-label="Download file - open a new window - Download file - open a new window - Extension of alternate mechanism for resolving invoice mismatch errors in shipping bills">Extension of alternate mechanism for resolving invoice mismatch errors in shipping bills</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">05 February 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/b25e2aa333cd4828a52007597cc076d1.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - MCA notifies effective date for various amended Rules" aria-label="Download file - open a new window - Download file - open a new window - MCA notifies effective date for various amended Rules">MCA notifies effective date for various amended Rules</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">Regulatory</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">01 February 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/78ab95857ceb4f5294d01a675e9a81d0.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="open a new window - open a new window">MCA notifies effective date of amendments in Companies Act, 2013</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">Regulatory</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">28 January 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/ffb6989619944f82a38e89b22efb9778.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - MCA notifies effective date for amendments in CSR provisions" aria-label="Download file - open a new window - Download file - open a new window - MCA notifies effective date for amendments in CSR provisions">MCA notifies effective date for amendments in CSR provisions</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">Regulatory</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">04 January 2021</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/0e5536dd9e4f4dc29694179b7c7e3891.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="open a new window - open a new window">Remission of Duties and Taxes on Exported Products Scheme implemented from 1 January</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">FTP</div> </td> </tr> </tbody> </table> </div></div> </div> </div> </div></div></div> </div> </div> <div class="dynamic-text-media-container ">  <div class="dynamic-text-media__content"> <div><div class="tableblock " data-tracking-block="tableblock"><div class="table-v2-container"> <div class="container"> <div class="table-v2--header"> <h2 class="table-v2__title line-length-large">Tax alerts 2020</h2> <div class="table-v2--header-tools"> <button class="table-v2--expand"> <span>Expand table</span> <svg aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#expand-icon"></use></svg> </button> <button class="table-v2--close"> <span>Close table</span> <svg aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#close-icon"></use></svg> </button> </div> </div> <div> <div class="tinymce-wrapper"><div class="table-v2 table-v2__row-solid table-v2__core-purple table-v2__alternate-row"> <table border="0" class="table-v2__area"> <tbody> <tr> <th>Date</th> <th>Alert</th> <th>Type</th> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">04 January 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/18f4ff536bca4288adb2da01daedc2b8.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="open a new window - open a new window">Due date for furnishing annual return for FY 2019-20 extended</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">23 December 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/8706bcbb472346eaae3cce532cee5110.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="open a new window - open a new window">Indirect Tax Update: CBIC notifies certain restrictions in claiming input tax credit</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">23 December 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/e4ab5eab56014efb96cd415a943081db.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="open a new window - open a new window">CBIC notifies certain changes in GST registration process</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">19 November 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/abb1687dc40a439cbe16daba5f6ef344.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Madras HC quashes levy of interest on ITC portion" aria-label="Download file - open a new window - Download file - open a new window - Madras HC quashes levy of interest on ITC portion">Madras HC quashes levy of interest on ITC portion</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">13 November 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/3418d019c81344dcb23b55cc013d4f10.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - ITC unavailable on medicines, food and beverages supplied to in-patients – Karnataka AAR" aria-label="Download file - open a new window - Download file - open a new window - ITC unavailable on medicines, food and beverages supplied to in-patients – Karnataka AAR">ITC unavailable on medicines, food and beverages supplied to in-patients – Karnataka AAR</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">13 November 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/33cff484275d4f0ead7ed61a6239b04c.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="open a new window - open a new window">Government announces subsidy to employees and employers registered with EPFO</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">PF</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">12 November 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/db2f1d4ee27349aab852527245e2e872.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="open a new window - open a new window">Union Cabinet approves Production-Linked Incentive (PLI) Scheme for 10 key sectors</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">30 October 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/b7580b846c14446fabff01bbe5898111.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Government issues FAQs on Manufacture and Other Operations in Warehouse Regulations, 2019" aria-label="Download file - open a new window - Download file - open a new window - Government issues FAQs on Manufacture and Other Operations in Warehouse Regulations, 2019">Government issues FAQs on Manufacture and Other Operations in Warehouse Regulations, 2019</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">30 October 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/df318f2005564c55af703ea0b96965bd.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Government announces LTC scheme for non-central government employees" aria-label="Download file - open a new window - Download file - open a new window - Government announces LTC scheme for non-central government employees">Government announces LTC scheme for non-central government employees</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">DT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">30 October 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/98995e3af2094444b7fe9d2688273217.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="open a new window - open a new window">Government invites data from exporters for RoDTEP scheme</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">29 October 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/ec2a6480c1c94af098aa26302fcfb2a4.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Transition of cesses into GST disallowed: Madras HC" aria-label="Download file - open a new window - Download file - open a new window - Transition of cesses into GST disallowed: Madras HC">Transition of cesses into GST disallowed: Madras HC</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">29 October 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/7f80e0c42bfa4c61b6470ff13c14a96d.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Government issues clarification on Manufacturing and Other Operations in Warehouse Regulations, 2019" aria-label="Download file - open a new window - Download file - open a new window - Government issues clarification on Manufacturing and Other Operations in Warehouse Regulations, 2019">Government issues clarification on Manufacturing and Other Operations in Warehouse Regulations, 2019</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">28 October 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/7c48804561e548c09f07f3c92751e723.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="open a new window - open a new window">Government extends last date of payment under the Vivad se Vishwas Scheme</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">DT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">27 October 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/d57aa4bfdc1e4c9f9bf2778aac6f6359.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Services provided by liaison office to its foreign head office constitutes ‘supply’ – Karnataka AAR" aria-label="Download file - open a new window - Download file - open a new window - Services provided by liaison office to its foreign head office constitutes ‘supply’ – Karnataka AAR">Services provided by liaison office to its foreign head office constitutes ‘supply’ – Karnataka AAR</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">26 October 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/5742badbb3014ef3b10353ee71ff90fd.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="open a new window - open a new window">Due date for filing Form 9 and Form 9C for FY19 extended</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">26 October 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/dc4e0c8c9d06440b8782ccd1feaa4802.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Government extends due date of filing income tax return for FY20" aria-label="Download file - open a new window - Download file - open a new window - Government extends due date of filing income tax return for FY20">Government extends due date of filing income tax return for FY20</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">DT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">23 October 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/9ad364a227564194ac73b51bde23e79f.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Government announces special cash package for central government employees" aria-label="Download file - open a new window - Download file - open a new window - Government announces special cash package for central government employees">Government announces special cash package for central government employees</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">DT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">19 October 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/239e9e57db514d069d208dd8849ebadd.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - CBIC notifies various recommendations of 42nd GST Council meeting" aria-label="Download file - open a new window - Download file - open a new window - CBIC notifies various recommendations of 42nd GST Council meeting">CBIC notifies various recommendations of 42nd GST Council meeting</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">14 October 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/e134f3383f7b448ea93d70af989e5a6a.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="open a new window - open a new window">E-way bill generation to be blocked from 15 October 2020 for GSTR-3B defaulters</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">14 October 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/dd2b7193edc547d6b0126efbf4a4513b.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="open a new window - open a new window">CBIC issues clarification on cumulative ITC restriction applicable for February-August 2020</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">14 October 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/41cf09bd29604f7b9c0306ff3c8aa8e7.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="open a new window - open a new window">Ministry of Finance issues press release clarifying certain aspect of annual return for FY 2018-19</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">07 October 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/6fcd3b0eda124180a19b8417096f1c3d.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Government notifies Taxation and Other Laws (Relaxation and Amendment of certain provisions) Act, 2020" aria-label="Download file - open a new window - Download file - open a new window - Government notifies Taxation and Other Laws (Relaxation and Amendment of certain provisions) Act, 2020">Government notifies Taxation and Other Laws (Relaxation and Amendment of certain provisions) Act, 2020</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">Tax</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">07 October 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/4edf6a10f22243a2b2380b27162769d4.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - 42nd GST council meeting: Key recommendations/decisions" aria-label="Download file - open a new window - Download file - open a new window - 42nd GST council meeting: Key recommendations/decisions">42nd GST council meeting: Key recommendations/decisions</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">06 October 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/708c8cf942f24ff993296e6047031894.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="open a new window - open a new window">CBIC notifies certain changes in applicability of e-invoicing provisions</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">06 October 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/cdde69ca6835483ea681d64ee13186b4.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - MP Amnesty Scheme: Settlement of arrears under indirect tax legislation" aria-label="Download file - open a new window - Download file - open a new window - MP Amnesty Scheme: Settlement of arrears under indirect tax legislation">MP Amnesty Scheme: Settlement of arrears under indirect tax legislation</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">05 October 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/17a5530424e64298bcbd772d2914c991.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="open a new window - open a new window">Export of goods by sea or air: Last date for exemption on services of goods transportation extended</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">05 October 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/7adc43b545584936b3baf8fa03218570.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="open a new window - open a new window">COVID-19: Date of compliance and completion of action under specified indirect tax laws extended</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">30 September 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/55626f936d264d7baa3dd51b8b17870e.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="open a new window - open a new window">Due date for filing annual return in Form 9 and reconciliation statement in Form 9C for FY 2018-19 extended to 31 October 2020</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">30 September 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/27797443c7bd4524983ddd7b18ed046e.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - No synchronisation with turnover required for passing ITC benefits – NAA" aria-label="Download file - open a new window - Download file - open a new window - No synchronisation with turnover required for passing ITC benefits – NAA">No synchronisation with turnover required for passing ITC benefits – NAA</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">30 September 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/31761744763544879a4e87aaf09bb07d.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Madras HC upholds constitutionality of provisions relating to refund in case of inverted duty structure" aria-label="Download file - open a new window - Download file - open a new window - Madras HC upholds constitutionality of provisions relating to refund in case of inverted duty structure">Madras HC upholds constitutionality of provisions relating to refund in case of inverted duty structure</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">30 September 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/a780977134db4bfa94c20bb7f95f186e.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="open a new window - open a new window">Bihar Amnesty Scheme - Settlement of arrears under indirect tax legislation</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">25 September 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/8079ca788c7e43f28fd0842d69bcb54c.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Government notifies Faceless Appeal Scheme, 2020" aria-label="Download file - open a new window - Download file - open a new window - Government notifies Faceless Appeal Scheme, 2020">Government notifies Faceless Appeal Scheme, 2020</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">DT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">24 September 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/ee5af8b311df43cb9312806b4345fd1e.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Supply of common administrative services by HO to other units leviable to GST: Haryana AAR" aria-label="Download file - open a new window - Download file - open a new window - Supply of common administrative services by HO to other units leviable to GST: Haryana AAR">Supply of common administrative services by HO to other units leviable to GST: Haryana AAR</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">23 September 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/7c7fa0fe46974c7e876eeee5befc73c0.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Gujarat HC allows refund of unutilised ITC distributed by input service distributor to SEZ unit" aria-label="Download file - open a new window - Download file - open a new window - Gujarat HC allows refund of unutilised ITC distributed by input service distributor to SEZ unit">Gujarat HC allows refund of unutilised ITC distributed by input service distributor to SEZ unit</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">23 September 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/3b454b82f59b4cc09c21dec89c7cdfe7.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="open a new window - open a new window">Government raises FDI cap in defence sector to 74%</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">Regulatory</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">22 September 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/0f1d99d8d4cb40eaa989b02417bad455.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="open a new window - open a new window">COVID-19: CBIC notifies further reliefs under GST</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">22 September 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/4ed67432fd154ac39688871c25c3642a.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="open a new window - open a new window">Government of Kerala issues instructions pertaining to Kerala Amnesty Scheme, 2020</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">21 September 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/2276de3082e444399db677e21eb97525.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="open a new window - open a new window">Offline tool to match auto-populated input tax credit in Form GSTR-2B released</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">21 September 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/dc1193f2e6da4e6faec706e24f953b73.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="open a new window - open a new window">CBIC issues instructions for recovery of interest on net cash tax liability</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">16 September 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/fbf71b8221f64d8aa610b80282eb1ed0.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Refund of service tax on cancellation of flat booking allowed under GST" aria-label="Download file - open a new window - Download file - open a new window - Refund of service tax on cancellation of flat booking allowed under GST">Refund of service tax on cancellation of flat booking allowed under GST</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">15 September 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/f13a4d8ffcf549eea49100cb8119f9b9.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="open a new window - open a new window">COVID-19: Supreme Court releases user guide for limited physical hearing</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">Tax</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">14 September 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/219099a37b1e4c728644783b5acae518.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="open a new window - open a new window">GSTN releases set of FAQs on e-invoicing</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">Tax</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">11 September 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/3452b988050d43f5be65507dad4bea0f.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="open a new window - open a new window">COVID-19: MCA directs extending time to hold AGM by three months</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">Regulatory</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">03 September 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/cdd8fd9a13764d3696481d6d78cd5305.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="open a new window - open a new window">DGFT notifies changes in the Merchandise Export from India Scheme</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">03 September 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/c0158074f7d24193a6e68bebebd9802a.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="open a new window - open a new window">Date of completion or compliance of action by authorities under the anti-profiteering provisions extended</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">02 September 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/c9878ba28afa45c2a9b1bcecd6b55b8d.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="Download file - open a new window - Download file - open a new window - Expenditure incurred on development of software platform which is subsequently abandoned is revenue in nature: Bangalore ITAT" aria-label="Download file - open a new window - Download file - open a new window - Expenditure incurred on development of software platform which is subsequently abandoned is revenue in nature: Bangalore ITAT">Expenditure incurred on development of software platform which is subsequently abandoned is revenue in nature: Bangalore ITAT</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">DT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">01 September 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/c6387fc3f62444ce9ff849ab62542d6d.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="open a new window - open a new window">Delhi HC hears batch of writ petitions challenging the constitutional validity of anti-profiteering provisions</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">01 September 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/92f87a3d9b364d57a5b6fa9a9c812a9e.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="open a new window - open a new window">ITC statement in Form GSTR-2B introduced for July 2020 on trial basis</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">31 August 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="/link/efc7762e50b542b29ac5aeb1adaa826f.aspx" hreflang="en" hreflang="en" target="_blank" rel="noopener" title="open a new window - open a new window">GSTN launches new functionality in Form GSTR-2A for disclosing imports and SEZ supplies</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">28 August 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/T/Tax-alert-ITC-Telangana-AAR.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">ITC not available on services received for construction of laboratory: Telangana AAR</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">27 August 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/I/Interest-on-delay-in-payment-of-net-tax-liability-applicable-from-1-September-2020.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Interest on delay in payment of ‘net tax liability’ applicable from 1 September 2020</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">26 August 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/C/COVID-19-Government-amends-export-policy-relating-to-PPE-kits-masks.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">COVID-19: Government amends export policy relating to PPE kits/masks</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">26 August 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/T/Telangana-AAR-Hospital-Food-Supply.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Supply of food to Hospital on outsourcing basis liable to GST: Telangana AAR</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">25 August 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/C/Customs-Administration-of-Rules-of-Origin-under-Trade-Agreements-Rules-2020-notified.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 notified</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">25 August 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/C/CBIC-revises-guidelines-for-conducting-hearings-through-videoconferencing.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">CBIC revises guidelines for conducting hearings through videoconferencing</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">24 August 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/C/CBIC-amends-provisions-related-to-GST-registration.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">CBIC amends provisions related to GST registration</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">21 August 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/T/naa-penalty-GST-builder-ITC.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">NAA sets aside penalty for profiteering as no specific penalty provisions existed prior to 1 January 2020</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">20 August 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/T/GT-Tax-Alert-PO-established-to-carry-on-preparatory-or-auxiliary-functions-not-a-PE-SC.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Project Office established to carry on preparatory or auxiliary functions does not constitute a PE: Supreme Court</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">DT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">20 August 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/M/Manufacture-and-Other-Operations-in-Special-Warehouse-Regulations-2020-notified.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Manufacture and Other Operations in Special Warehouse Regulations, 2020 notified</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">19 August 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/T/GT-Tax-Alert-ITAT-rejects-retrospective-invocation-of-GAAR.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Court approved Scheme of Amalgamation cannot be termed as ‘colorable device’: Kolkata ITAT</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">DT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">14 August 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/T/GT-Tax-Alert-Gujarat-HC.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Gujarat HC upholds constitutionality of provisions relating to place of supply in case of intermediary services</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">14 August 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/G/Government-issues-advisory-on-e-invoicing-system.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Government issues advisory on e-invoicing system</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">13 August 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/P/PM-launches-new-tax-platform-Transparent-Taxation-Honoring-the-Honest.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">PM launches new tax platform – ‘Transparent Taxation – Honoring the Honest’</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">DT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">12 August 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/R/Rajasthan-HC-allows-petitioners-to-make-application-before-the-GST-Council-to-avail-transitional-credit.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Rajasthan HC allows petitioners to make application before the GST council to avail transitional credit</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">11 August 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/L/Last-date-for-availing-Kerala-Amnesty-Scheme-2020-extended-to-30-September.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Last date for availing Kerala Amnesty Scheme, 2020 extended to 30 September</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">11 August 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/G/GSTN-issues-FAQs-and-user-manual-for-offline-filing-Form-GSTR-4-by-composition-dealers.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">GSTN issues FAQs and user manual for offline filing Form GSTR-4 by composition dealers</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">05 August 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/C/COVID-19-No-sitting-of-CESTAT-benches-from-4-August-2020-to-14-August-2020.gif" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">COVID-19: No sitting of CESTAT benches from 4 August 2020 to 14 August 2020</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">05 August 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/T/Tax-alert-ITC-GST.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Gujarat HC allows refund of ITC on input services under inverted duty structure</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">03 August 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/M/Ministry-of-Commerce-and-Industry-working-on-early-resolution-to-MEIS-issue.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Ministry of Commerce and Industry working on early resolution to MEIS issue</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">31 July 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/C/COVID-19-Second-phase-of-nationwide-faceless-assessment-programme-rolled-out.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">COVID-19: Second phase of nationwide faceless assessment programme rolled out</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">31 July 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/C/CBIC-notifies-e-invoicing-for-businesses-with-turnover-above-INR-500-crore.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">CBIC notifies e-invoicing for businesses with turnover above INR 500 crore</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">30 July 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/T/GT-Tax-Alert-Marketing-consultancy-services-to-overseas-client-liable-to-IGST-AP-AAR.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Marketing services to overseas client held as ‘intermediary services’ liable to IGST: AP AAR</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">30 July 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/T/GT-Tax-Alert-Jaipur-ITAT-holds-agricultural-land-to-be-an-immovable-property.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Jaipur ITAT holds agricultural land to be an ‘immovable property’ for the purpose of Section 56(2)(vii)(b)</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">29 July 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/G/Government-stops-registration-of-MEIS-scrips-for-shipping-bills-having-LEO-1-April-2020-onwards.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Government stops registration of MEIS scrips for shipping bills having LEO 1 April 2020 onwards</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">29 July 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/S/SC-directs-no-coercive-action-against-Petitioner-involved-in-alleged-GST-fraud.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">SC directs no coercive action against Petitioner involved in alleged GST fraud</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">28 July 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/T/GT-Tax-Alert-Supply-of-medicines-drugs-stents-implants-to-in-patients-not-liable-to-GST.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Supply of medicines, drugs, stents, implants, etc., to in-patients not liable to GST: AP AAR</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">23 July 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/C/COVID-19-Government-amends-export-policy-related-to-PPE-kits-masks.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">COVID-19: Government amends export policy related to PPE kits/masks</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">Customs</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">22 July 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/G/Government-invites-suggestions-for-review-of-existing-customs-law-procedures-and-exemptions.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Government invites suggestions for review of existing customs law, procedures and exemptions</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">Customs</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">22 July 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/C/CBDT-and-CBIC-enters-into-MoU-for-data-sharing.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">CBIC and CBDT sign MoU to facilitate exchange of data</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">Tax</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">21 July 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/T/GT_Tax_Alert_Timelimit_prescribed_for_claiming_transitional_credit_is_mandatory_Madras_HC.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Time limit prescribed for claiming transitional credits is mandatory and not directory: Madras High Court</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">21 July 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/G/GSTN-issues-interim-measure-for-filing-revocation-of-cancellation-order-pending-in-appeal-channel.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">GSTN issues interim measure for filing revocation of cancellation order pending in appeal channel</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">20 July 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/P/Pending-GST-registrations-to-be-cleared-under-special-drive-by-30-July-2020.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Pending GST registrations to be cleared under special drive by 30 July 2020: CBIC</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">20 July 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/T/GT_Tax_alert_ITC_on_vehicles_hired_for_transporting_employees_HP_AAR.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">ITC on vehicles hired for transportation of employees not available unless obligatory under any law: HP AAR</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">16 July 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/F/Finance-ministry-issues-clarification-on-GST-rate-on-hand-sanitisers.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Finance ministry issues clarification on GST rate on hand sanitisers</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">08 July 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/T/GT_Tax_Alert_Sale_of_developed_plots_with_primary_amenities_liable_to_GST.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Gujarat AAR holds sale of plots with primary amenities as provision of services, liable to GST</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">07 July 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/S/SC-issues-SOP-for-e-filing-mentioning-listing-and-conducting-hearing-through-videoconference.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">SC issues SOP for e-filing, mentioning, listing and conducting hearing through videoconference</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">Tax</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">07 July 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/C/COVID-19-Update-on-Turant-Suvidha-Kendra-and-other-initiatives.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">COVID-19: Update on Turant Suvidha Kendra and other initiatives</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">01 June 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/T/Tax_alert_Goa_Amnesty_Scheme_Settlement_of_arrears_under_indirect_tax_legislation.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Goa Amnesty Scheme: Settlement of arrears under indirect tax legislation</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">30 June 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/G/Government-to-roll-out-facility-of-filing-NIL-return-in-Form-GSTR-1-through-SMS.gif" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Government to roll out facility of filing NIL return in Form GSTR-1 through SMS</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">29 June 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/C/CBIC-extends-date-of-compliance-completion-of-action-under-certain-indirect-tax-laws-002.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">CBIC extends date of compliance/completion of action under certain indirect tax laws</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">29 June 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/O/Optional-tax-regime-CBDT-notifies-allowances-eligible-for-deduction-for-individuals-and-HUFs.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Optional tax regime: CBDT notifies allowances eligible for deduction for individuals and HUFs</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">DT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">29 June 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/D/DGFT-to-launch-e-platform-for-services-related-to-foreign-trade-on-13-July-2020.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">DGFT to launch e-platform for services related to foreign trade on 13 July 2020</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">26 June 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/C/CBIC-issues-notifications-to-give-effect-to-40th-GST-council-meeting-recommendations.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">CBIC issues notifications to give effect to 40th GST Council meeting recommendations</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">26 June 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/T/tax-alert-Gujarat-AAR.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Goods shipped to overseas customer directly by foreign vendor are liable to IGST: Gujarat AAR</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">25 June 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/M/MCA-extends-date-for-board-approval-on-certain-matters-via-VC-OAUM-to-30-Sept.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">MCA extends date for board approval on certain matters via VC/OAUM to 30 Sept</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">Regulatory</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">25 June 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/T/Tax_alert_Kolkata_ITAT_Amortisation_claim.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Demerger expense amortisation claim allowed in initial years, cannot be questioned in later years if no material change in facts: Kolkata ITAT</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">DT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">25 June 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/G/GT-India-Government-extends-various-time-limits-under-direct-tax-and-Benami-laws.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">COVID-19: Government extends various time limits under direct tax and Benami laws</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">DT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">24 June 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/T/Tax-alert-kolkata-ITAT.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Resulting company eligible for accumulated losses claimed in revised return: Kolkata ITAT</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">DT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">22 June 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/C/COVID-19-Amendment-in-policy-on-export-of-personal-protection-equipment-kits.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">COVID-19: Amendment in policy on export of personal protection equipment kits</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">23 June 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/C/COVID-19-Update-on-faceless-contactless-and-paperless-customs.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">COVID-19: Update on faceless, contactless and paperless customs</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">22 June 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/S/SC-stays-Delhi-HC-decision-of-holding-transitional-credit-time-limit-directory.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">SC stays Delhi HC decision of holding transitional credit time limit ‘directory’</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">12 June 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/G/Government-issues-FAQs-on-facility-of-filing-NIL-GST-Return-through-SMS.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Government issues FAQs on facility of filing NIL GST Return through SMS</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">11 June 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/T/Tax-alert-AAR-rejects-application-relating-to-transaction-designed-prima-facie-for-tax-avoidance.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">AAR rejects application relating to transaction designed prima facie for tax avoidance</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">DT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">11 June 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/C/CBIC-issues-clarification-on-applicability-of-GST-on-directors-remuneration.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">CBIC issues clarification on applicability of GST on director’s remuneration</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">09 June 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/T/Tax-Alert-Chennai-ITAT-invokes-guardianship-law.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Chennai ITAT invokes guardianship law, rejects tax-planning attempt through minor sons</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">DT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">09 June 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/T/Tax-Alert-Ex-Factory-Supply-of-Goods.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Ex-factory supply of goods terminating in other state liable to IGST: Telangana AAR</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">09 June 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/T/Tax-alert-Assam-Amnesty-Scheme.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Assam Amnesty Scheme: Settlement of arrears under indirect tax legislation</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">09 June 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/C/COVID-19-Government-rolls-out-facility-of-filing-NIL-GST-return-through-SMS.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">COVID-19: Government rolls out facility of filing NIL GST return through SMS</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">02 June 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/R/Relaxation-from-late-filing-fees-for-MEIS-SEIS-applications-and-extension-in-validity-of-scrips.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Relaxation from late filing fees for MEIS/SEIS applications and extension in validity of scrips</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">09 June 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/C/COVID-19-Further-extension-of-facility-of-accepting-undertaking-in-lieu-of-bond.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">COVID-19: Government rolls out facility of filing NIL GST return through SMS</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">02 June 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/R/Relaxation-from-late-filing-fees-for-MEIS-SEIS-applications-and-extension-in-validity-of-scrips.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Relaxation from late filing fees for MEIS/SEIS applications and extension in validity of scrips</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">29 May 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/C/COVID-19-Further-extension-of-facility-of-accepting-undertaking-in-lieu-of-bond.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">COVID-19: Further extension of facility of accepting undertaking in lieu of bond</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">28 May 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/T/Tax_alert_Receipt_of_shares_pursuant_to_internal_family_realignment_not_gift_or_benefit-Delhi_ITAT.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Receipt of shares pursuant to internal family realignment not a gift/benefit: Delhi ITAT</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">DT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">22 May 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/T/Tax_Alert_India_extends_Safe_Harbour_Rules_to_cover_FY20.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">India extends Safe Harbour Rules to cover FY20</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">TP</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">19 May 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/C/CBIC-retrospectively-gives-power-to-prescribe-time-limit-for-claiming-transitional-credits.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">CBIC retrospectively gives power to prescribe time-limit for claiming transitional credits</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">19 May 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/N/New-PF-Contribution-rates.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">COVID-19: New EPF Contribution rates notified for May, June and July 2020</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">PF</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">19 May 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/E/EPFO-issues-FAQs-on-transfer-of-EPF-balance.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">EPFO issues FAQs on transfer of EPF balance</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">PF</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">19 May 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/C/COVID-19-DGEP-response-on-operating-issues-pertaining-to-SEZ-and-EoU.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">COVID-19: DGEP’s response on certain operating issues pertaining to SEZ and EoU</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">15 May 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/T/Tax-Alert-Benefit_to_be_passed_at_each_unit_level_not_at_entity_branch_level.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Benefit to be passed at each stock keeping unit level and not at entity or branch level – NAA</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">13 May 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/C/CESTAT-amends-Customs-Excise-and-Service-Tax-Procedure-Rules-1982.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">CESTAT amends Customs, Excise and Service Tax (Procedure) Rules, 1982</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">12 May 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/T/Tax_Alert_Salary_received_by_an_exec_director_is_outside_GST_purview_Karnataka_AAR.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Salary received by an executive director is outside the purview of GST: Karnataka AAR</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">11 May 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/C/CBDT-relaxes-residency-rule-for-individuals-unable-to-leave-India.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">COVID-19: CBDT relaxes residency rule for individuals unable to leave India</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">DT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">06 May 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/F/FinMin-amends-Foreign-Exchange-Management-Non-debt-Instruments-Rules-2019.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">FinMin amends Foreign Exchange Management (Non-debt Instruments) Rules 2019</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">Regulatory</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">05 May 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/C/COVID-19-CBIC-notifies-additional-reliefs-under-GST.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">COVID-19: CBIC notifies additional reliefs under GST</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">06 May 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/T/Tax_Alert_Delhi-HC-holds-time-limit-prescribed-for-claiming-transitional-credit-as-%E2%80%98directory%E2%80%99-in-nature.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Delhi HC holds time limit prescribed for claiming transitional credit as ‘directory’ in nature</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">05 May 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/T/Tax-Alert-US-IRS-issues-set-of-FAQs-for-transfer-pricing-documentation.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">US IRS issues set of FAQs for transfer pricing documentation</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">TP</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">04 May 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/G/GTTaxUpdates-4-May-2020-GST-refund-Government-cautions-taxpayers-on-fake-messages.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">GST refund: Government cautions taxpayers on fake messages</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">30 April 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/P/Provision-for-transfer-of-balances-lying-in-e-cash-ledger-effective-from-21-April-2020.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Provision for transfer of balances lying in e-cash ledger effective from 21 April 2020</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">29 April 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/C/CBIC-issues-guidelines-for-conducting-personal-hearings-through-video-conferencing.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">CBIC issues guidelines for conducting personal hearings through video conferencing</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">28 April 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/H/Himachal-Pradesh-Legacy-Cases-Resolution-Scheme-2019-extended-till-30-September-2020.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Himachal Pradesh (Legacy Cases Resolution) Scheme, 2019 extended till 30 September 2020</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">22 April 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/F/Facility_to_correct_invoice_mismatches_between_GST_returns_vis-a-vis_customs_data_extended.JPG" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Facility to correct invoice mismatches between GST returns vis-a-vis customs data extended</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">22 April 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/C/COVID-19_Extension_of_facility_of_accepting_undertaking_in_lieu_of_bond.JPG" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">COVID-19: Extension of facility of accepting undertaking in lieu of bond</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">20 April 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/T/Steps-to-be-taken-on-commencement-of-new-financial-year-Indirect-Tax.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Steps to be taken on commencement of new financial year – Indirect Tax</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">17 April 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/C/COVID-19_EPFO_issues_FAQs_on_PF_advance_for_employees.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">COVID-19: EPFO issues FAQs on PF advance for employees</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">PF</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">17 April 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/t/Current-year-business-loss-eligible-for-set-off-against-dividend-income-from-specified-foreign-companies.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Business loss can be set off against dividend income from specified foreign companies: Mumbai ITAT</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">DT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">16 April 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/C/Clarification_on_manner_of_continuation_of_MEIS_post_implementation_of_RoDTEP.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Clarification on manner of continuation of MEIS post implementation of RoDTEP</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">15 April 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/K/Kerala_Amnesty_Scheme_2020_Settlement_of_arrears_under_indirect_tax_legislation_Alert.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Kerala Amnesty Scheme, 2020: Settlement of arrears under indirect tax legislation</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">15 April 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/C/CBDT_issues_clarification_on_TDS_on_salary_payments_under_new_optional_tax_rate_regime.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">CBDT issues clarification on TDS from salary under new optional tax rate regime</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">DT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">14 April 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/T/Alert-Regulatory-Alert-Payment-Gateways-and-Payment-Aggregators.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">RBI issues Guidelines for regulating Payment Aggregators and Payment Gateways</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">Regulatory</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">14 April 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/C/COVID-19_CBIC_introduces_e-communication_of_Out_of_Charge_copy_of_BoE_and_Gatepass.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">CBIC introduces e-communication of Out of Charge copy of BoE and Gatepass</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">14 April 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/C/COVID-19_CBIC_issues_clarifications_on_various_aspects_of_relief_measures_announced.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">COVID-19: CBIC issues clarifications on various aspects of relief measures announced</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">13 April 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/C/COVID-19_Government_to_contribute_PF_labour_ministry_issues_scheme_guidelines.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">COVID-19: Government to contribute PF, labour ministry issues scheme guidelines</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">PF</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">10 April 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/t/Tax-Alert-Rajasthan-AAR-Salary-remuneration-paid-to-directors-taxable-under-RCM.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Salary paid to directors liable to GST under reverse charge: Rajasthan AAR</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">10 April 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/C/COVID-19-No-basic-customs-duty-and-health-cess-on-certain-medical-goods.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">COVID-19: No basic customs duty and health cess on certain medical goods</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">10 April 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/t/Tax-Alert-Orissa-HC-appellate-authority-cannot-condone-delay-beyond-prescribed-time-limit-under-the-GST-law.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Appellate authority cannot condone delay beyond the time limit prescribed under the GST law: Orissa HC</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">10 April 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/C/COVID-19-CBIC-introduces-Special-Refund-and-Drawback-Disposal-Drive.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">COVID-19: CBIC introduces Special Refund and Drawback Disposal Drive</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">09 April 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/C/COVID-19-relief-measures-Government-to-immediately-issue-tax-refunds.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">COVID-19 relief measures: Government to immediately issue tax refunds</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">Tax</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">09 April 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/C/COVID-19-Amendment-in-export-policy-of-certain-goods.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">COVID-19: Amendment in export policy of certain goods</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">07 April 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/T/Tax-Alert-7-April-2020-Section-14A-disallowance-not-applicable-to-insurance-company-Delhi-HC.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Section 14A disallowance not applicable to insurance company: Delhi HC</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">DT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">06 April 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/T/Tax-Alert-6-Apr-2020-CBIC-notifies-GST-relief-measures-announced-in-view-of-COVID-19.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">COVID-19: CBIC notifies recently announced indirect tax relaxation</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">03 April 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/G/Government-notifies-PLI-Scheme-for-large-scale-electronics-manufacturing.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Government notifies PLI Scheme for Large Scale Electronics Manufacturing</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">03 April 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/C/COVID-19-Government-announces-relief-for-employees-registered-with-EPFO.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">COVID-19: Government announces relief for employees registered with EPFO</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">PF</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">02 April 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/C/CBIC-issues-various-clarification-on-refund-related-issues.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">CBIC issues various clarification on refund related issues</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">01 April 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/T/Tax-Aler-1-Aprl-2020-Gujarat-HC-directs-petitioner-to-file-claim-on-IGST-refund-paid-on-ocean-freight.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Gujarat HC directs petitioner to file claim on IGST refund paid on Ocean freight</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">01 April 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/C/COVID-19-Government-issues-Taxation-and-Other-Laws-Relaxation-of-Certain-Provisions-Ordinance-2020.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Government issues Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance 2020</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">Tax</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">01 April 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/M/MCA-introduces-Companies-Fresh-Start-Scheme-modifies-LLP-Settlement-Scheme.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">MCA introduces Companies Fresh Start Scheme, modifies LLP Settlement Scheme</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">Regulatory</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">01 April 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/T/GT-Tax-Alert-1-April-2020-Amendments-to-Foreign-Trade-Policy.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">COVID-19: Government extends Foreign Trade Policy 2015-2020 till 31 March 2021</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">01 April 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/G/Government-releases-advisory-for-taxpayers-to-track-status-of-their-refund-application.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Government releases advisory for taxpayers to track status of their refund application</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">01 April 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/T/Tax-Alert-1-April-2020-Finance-Bill-receives-President's-assent.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Finance Act 2020 gets enacted</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">DT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">01 April 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/E/Extension-of-validity-of-registration-cum-membership-certificate-beyond-31-March-2020.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Extension of validity of registration-cum-membership certificate beyond 31 March 2020</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">31 March 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/G/GT-India-COVID-19-CBDT-extends-validity-of-lower-or-nil-deduction-certificates-till-30-June.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">COVID-19 relief measures: CBDT extends validity of lower/nil deduction certificates till 30 June</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">DT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">31 March 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/G/Goods-imported-against-AA-EPCG-IGST-and-compensation-cess-exemption-extended-till-31-March-2021.JPG" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Goods imported against AA/EPCG: IGST and compensation cess exemption extended till 31 March 2021</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">31 March 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/C/CBIC-revises-GST-rates-on-mobile-phones-matchsticks-and-MRO-services.JPG" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">CBIC revises GST rates on mobile phones, matchsticks and MRO services</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">30 March 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/T/Tax-Update-30-March-2020-CBIC-puts-turnover-cap-on-accumulated-ITC.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Impact analysis: CBIC puts turnover cap for allowing refund of accumulated ITC</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">27 March 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/G/GTTaxUpdates-27-Mar-2020-CBIC-issues-clarification-on-issues-faced-by-entities-covered-under-IBC.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">CBIC issues clarification on issues faced by entities covered under IBC</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">27 March 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/G/GTTaxUpdates-27-Mar-2020-Cabinet-approves-extension-of-rebate-on-export-of-apparel-and-made-ups.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Cabinet approves extension of rebate on export of apparel and made-ups</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">27 March 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/G/GTTaxUpdates-27-Mar-2020-CBIC-issues-clarification-on-apportionment-of-ITC-in-cases-of-business-re-organisation.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">CBIC issues clarification on apportionment of ITC in cases of business re-organisation</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">25 March 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/G/GTTaxUpdates-25-Mar-2020-Uttar-Pradesh-Amnesty-Scheme-provides-waiver-of-outstanding-interest-and-penalty.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Uttar Pradesh Amnesty Scheme provides waiver of outstanding interest and penalty</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">25 March 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/G/GTTaxUpdates-25-Mar-2020-CBIC-issues-notifications-to-give-effect-to-39th-GST-Council-meeting-recommendations.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">CBIC issues notifications to give effect to 39th GST Council meeting recommendations</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">25 March 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/G/GTTaxUpdates-25-Mar-2020-Union-Cabinet-approves-production-linked-incentive-scheme-for-electronics-industry.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Union Cabinet approves production linked incentive scheme for electronics industry</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">25 March 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/G/GTTaxUpdates-25-Mar-2020-CBIC-makes-Aadhaar-verification-mandatory-from-1-April-2020.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">CBIC makes Aadhaar verification mandatory from 1 April 2020</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">25 March 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/G/GTTaxUpdates-25-Mar-2020-Union-Cabinet-approves-production-linked-incentive-scheme-for-electronics-industry.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Union Cabinet approves production linked incentive scheme for electronics industry</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">24 March 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/G/GTTaxUpdates-25-Mar-2020-CBIC-prescribes-staggered-due-dates-for-filing-various-GST-returns.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">CBIC prescribes staggered due dates for filing various GST returns</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">24 March 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/G/GTTaxUpdates-25-Mar-2020-COVID-19-SC-extends-period-of-limitation-under-all-central-and-state.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">COVID-19: SC extends period of limitation under all central and state Acts</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">Tax</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">24 March 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/C/COVID-19-Government-proposes-various-tax-and-regulatory-relief-measures.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">COVID-19: Government proposes various tax and regulatory relief measures</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">Tax & Regulatory</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">20 March 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/M/Ministry-of-Commerce-and-Industry-provides-status-on-export-promotion-schemes.JPG" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Ministry of Commerce and Industry provides status on ‘export promotion schemes’</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">20 March 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/T/GT-Tax-Alert-20-March-2020-Maharashtra-AAAR-JSW-Energy-Conversion-of-steam-coal-receive-from-Principal-into-electricity-constitutes-job-work.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Maharashtra AAAR reverses its earlier order, holds conversion of coal received from principal into electricity constitutes ‘job work’</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">20 March 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/T/GT-Tax-Alert-No-GST-on-mobilisation-advance-received-prior-to-GST-implementation-says-TN-AAR.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">No GST on mobilisation advance received prior to GST implementation, says TN AAR</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">20 March 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/C/COVID-19-Ministry-of-Corporate-Affairs-issues-advisory-to-corporates.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">COVID-19: Ministry of Corporate Affairs issues advisory to corporates</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">Regulatory</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">19 March 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/C/CBIC-issues-clarification-regarding-appellate-process-to-be-followed.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">CBIC issues clarification regarding appellate process to be followed</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">18 March 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/T/Vivad-se-Vishwas-Scheme-Alert-after-Gazette-Notification.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Government notifies the Direct Tax Vivad se Vishwas Act, 2020</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">DT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">16 March 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/G/GTTaxUpdates-16-Mar-2020-Cabinet-approves-scheme-for-Remission-of-Duties-and-Taxes-on-Exported-Products.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Cabinet approves scheme for Remission of Duties and Taxes on Exported Products</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">16 March 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/U/Update-from-39th-GST-Council-Meeting.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Updates from the 39th GST Council meeting</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">09 March 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/A/AAR-cannot-reject-application-citing-determination-of-place-of-supply-as-outside-its-purview-Kerala-HC.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">AAR cannot reject application citing determination of place of supply as outside its purview: Kerala HC</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">05 March 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/L/LLP-Settlement-Scheme-2020.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">MCA introduces LLP Settlement Scheme, 2020 to grant one-time condonation of delay in filing statutory documents by LLP</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">Regulatory</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">05 March 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/M/MCA-issues-clarification-on-SPICe-form.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">MCA issues clarification on SPICe+ form</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">Regulatory</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">04 March 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/S/SC-dismisses-SLP-against-HC-order-permitting-TRAN-1-filing-revising-beyond-stipulated-date.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">SC dismisses SLP against HC order permitting TRAN-1 filing/revising beyond stipulated date</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">04 March 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/D/Delhi-HC-stays-operation-of-NAAs-order-in-case-of-a-leading-healthcare-giant.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Delhi HC stays operation of NAA’s order in case of a leading healthcare giant</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">03 March 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/T/GT-Tax-Alert-3-March-2020-CESTAT-Chennai-SEZ-Act-prevails-over-service-tax-law.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">SEZ Act prevails over service tax law – CESTAT Chennai</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">02 March 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/T/GT-Tax-Alert-2-March-2020-Himachal-Pradesh-(Legacy-Cases-Resolution)-Scheme-2019.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Himachal Pradesh government introduces Himachal Pradesh (Legacy Cases Resolution) Scheme, 2019</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">28 February 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/G/GT-PF-Update-28-February-2020-EPFO-issues-instructions-for-initiating-an-inquiry-under-the-EPF-Act.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">EPFO issues instructions for initiating an inquiry under the EPF Act</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">PF</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">28 February 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/T/GTTaxAlert-Sum-received-under-a-Keyman-insurance-policy-assigned-before-1-April-2014-not-taxable-Indore-ITAT.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Sum received under a Keyman Insurance Policy assigned before 1 April 2014 not taxable: Indore ITAT</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">DT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">26 February 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/C/Calcutta-HC-directs-maintaining-status-quo-on-service-tax-audit-notices-issued-after-GST-implementation.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Calcutta HC directs maintaining status quo on service tax audit notices issued after GST implementation</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">24 February 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/C/CBIC-notifies-single-GST-rate-of-28%25-on-lottery-effective-from-1-March-2020.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">CBIC notifies single GST rate of 28% on lottery effective from 1 March 2020</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">24 February 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/S/SC-directs-transfer-of-pending-writ-petitions-challenging-NAA-orders-to-Delhi-HC.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">SC directs transfer of pending writ petitions challenging NAA orders to Delhi HC</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">24 February 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/N/Novel-Coronavirus-Government-launches-Help-Desk-to-address-issues-in-import-and-export-of-goods.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Novel Coronavirus - Government launches Help Desk to address issues in import and export of goods</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">19 February 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert">CBIC seeks public comments on Faceless e-Assessment for imported goods by 3 March 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">11 February 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/S/SC-refuses-to-interfere-with-HCs-order-to-accept-GSTR-99C-till-12-February-2020.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">SC refuses to interfere with HC’s order to accept GSTR-9/9C till 12 February 2020</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">10 February 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/C/CBIC-extends-time-limit-for-submitting-declaration-in-Form-GST-TRAN-01-to-31-March-2020.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">CBIC extends time limit for submitting declaration in Form GST TRAN-01 to 31 March 2020</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">07 February 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/G/Government-releases-concept-note-and-updated-FAQs-on-e-invoice.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Government releases concept note and updated FAQs on e-invoice</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">07 February 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/R/Rajasthan-HC-directs-Revenue-to-accept-return-in-Form-GSTR-99C-without-late-fees.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Rajasthan HC directs Revenue to accept return in Form GSTR-9/9C without late fees - Government challenges HC's order</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">06 February 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/C/CBIC-introduces-additional-information-to-be-furnished-in-the-electronic-integrated-declaration.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">CBIC introduces additional information to be furnished in the electronic integrated declaration</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">05 February 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/T/GTTaxAlert-Provisions-IBC-provisions-override-GST-provisions.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Provisions pertaining to IBC override GST provisions - NCLT</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">Regulatory</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">04 February 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/M/Madras-HC-admits-Revenues-appeal-against-order-allowing-transitional-credit-of-various-cesses.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Government issues FAQs on verification of vehicle number in e-way bill system</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">04 February 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/M/Madras-HC-admits-Revenues-appeal-against-order-allowing-transitional-credit-of-various-cesses.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Madras HC admits Revenue's appeal against order allowing transitional credit of various cesses</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">03 February 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/T/GT-Tax-Alert-Levy-of-IGST-on-Ocean-freight-held-ultra-vires.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Gujarat HC holds levy of IGST on ocean freight paid on imported goods 'ultra vires'</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">31 January 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/C/CBIC-issues-standard-operating-procedure-to-be-followed-by-exporters.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">CBIC issues standard operating procedure to be followed by exporters</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">IDT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">29 January 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/T/Introduction-of-Rupee-derivatives-in-IFSC.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Introduction of rupee derivatives in International Finance Service Centre (IFSC)</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">Regulatory</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">13 January 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/G/GTTaxUpdates-130120-Extension-of-one-time-amnesty-scheme-to-furnish-details-of-Outward-Supplies-till-17-January-2020.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Extension of one-time amnesty scheme to furnish details of Outward Supplies till 17 January 2020</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">13 January 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/T/GTRegulatoryAlert-IRDAI-guidelines-on-repatriation-dividends-insurance-intermediaries.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">IRDAI releases guidelines on repatriation of dividends by insurance intermediaries having majority by foreign investors</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">Regulatory</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">08 January 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/G/GTTaxUpdates-2-Jan-2020-Sabka-Vishwas-Legacy-Dispute-Resolution-Scheme-2019-extended-till-15-January-2020.jpg" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Government extends Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 till 15 January 2020</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">GST</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">07 January 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/T/GTTPAlert-DRP-provisions-to-apply-prospectively-AY2010-11.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">Madras HC holds provisions related to the Dispute Resolution Panel to apply prospectively from AY 2010-11</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">TP</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">07 January 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/T/GTTaxAlert-ITR1-ITR4-AY2020-21.pdf" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window">CBDT notifies income tax return forms ITR-1 (Sahaj) and ITR-4 (Sugam) for FY 2019-20</a></div> </td> <td valign="top"> <div class="table-v2__content" data-label="Type">DT</div> </td> </tr> <tr> <td valign="top"> <div class="table-v2__content" data-label="Date">03 January 2020</div> </td> <td valign="top"> <div class="table-v2__content" data-label="Alert"><a href="https://s3.amazonaws.com/gtw3.grantthornton.in/assets/T/GTRegulatoryAlert-SEBI-consultation-paper-for-AIFs.pdf" target="_blank" rel="noopener" title="External link - 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