Tax alerts 2024

Date Alert Type
18 December 2024
Telecom towers are ‘movable’ in nature and eligible for credit under GST – Delhi HC  
GST
18 December 2024
Import for solar-power generation projects not eligible for MOOWR scheme
IDT
02 December 2024
Patna HC upholds validity of GST extension notifications  
GST
27 November 2024
Ministry of Finance notifies territorial jurisdictions for GSTAT State benches
GST
21 November 2024
TELCOS are eligible for CENVAT credit on towers and prefabricated buildings – SC
IDT
09 November 2024
SCN issued by DRI valid under the Customs Act – SC reversed Canon India decision
IDT
24 October 2024
DGFT notifies filing of Annual RoDTEP Return (ARR) for exporters claiming RoDTEP benefits exceeding INR 1 crore in a FY
IDT
24 October 2024
No separate service tax on interchange fees, being already included in Merchant Discount Rate – SC  
IDT
23 October 2024
CBIC issues clarification in respect of third-party invoicing and origin procedures under Free Trade Agreements (FTAs) 
IDT
17 October 2024
CBIC issues clarifications regarding implementation of GST Amnesty Scheme and provisions extending time period to avail ITC 
GST

15 October 2024
CBIC issues notifications/clarifications to give effect to the GST Council Meeting recommendations  
GST
14 October 2024

GST Amnesty Scheme - Process Manual
GST
04 October 2024 
SC, while affirming the validity of blocked ITC on immovable property, allows buildings to qualify as ‘plant’ for ITC availment, subject to functionality test
GST
01 October 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
IDT
30 September 2024  
CBIC notifies effective date for applicability of amendments brought in the GST Act
GST
25 September 2024
Delhi HC holds profits attributable to a PE should be taxed in the source state irrespective of the profit/loss earned globally
DT
25 September 2024
Notification substituting Rule 96(10) will have ‘prospective’ effect – Gujarat HC  
GST
24 September 2024
Gauhati HC quashes notification extending adjudication timeline for FY 18-19 and FY 19-20
GST
24 September 2024
Refund claims cannot be re-opened or recovered merely on judgement’s subsequent overruling - Sikkim HC
IDT
12 September 2024
Show cause notice cannot be issued to re-open a matter already settled under state government’s amnesty scheme - Telangana HC
IDT
12 September 2024
CBIC issues clarifications pursuant to 54th GST Council Meeting recommendations
GST
10 September 2024
54th GST Council Meeting: Key recommendations and decisions
GST
05 September 2024
No service tax on software updates provided before it was introduced on IT services – CESTAT
IDT
04 September 2024
International Renewable Energy Certificates downloaded in electronic form qualify as intangible goods not leviable to customs duty – Customs AAR
IDT
04 September 2024
GSTN introduces Invoice Management System from 1 October 2024
GST
03 September 2024
Delhi High Court holds the Tax Residency Certificate as ‘sacrosanct’ while it overturns AAR ruling in case of Tiger Global
DT
21 August 2024
Finance Act (No. 2), 2024 enacted
DT
14 August 2024
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
IDT
13 August 2024
Interest, redemption fine, or penalties cannot be levied on violation of pre-import condition in absence of statutory provisions – CESTAT
IDT
07 August 2024
CBIC notifies effective date for applicability of amendments related to ISD and penalty on specified manufacturers
GST
31 July 2024
SEBI releases consultation paper on introduction of new asset class/product category
Regulatory Alert
26 July 2024
Liability to pay duty upon confiscation includes interest for delay – SC upholds the decision of Bombay High Court
IDT
12 July 2024
RBI expands investment options under Liberalised Remittance Scheme  via International Financial Services Centre
Regulatory Alert
12 July 2024
CBIC issues further clarifications based on recommendations made in 53rd GST Council meeting
GST
11 July 2024
CBIC notifies amendments pursuant to the 53rd GST Council meeting
GST
09 July 2024
Government reopens application window for PLI Scheme for White Goods from 15 July 2024
IDT
05 July 2024
SEBI (Prohibition of Insider Trading) (Second Amendment) Regulations, 2024
DT
03 July 2024
SEBI issues framework for increased participation of NRIs, OCIs and RIs in funds setup in IFSC
DT
27 June 2024
CBIC issues clarifications pursuant to 53rd GST Council meeting recommendations
GST
23 June 2024
53rd GST Council meeting - Key recommendations and decisions
GST
17 June 2024
Telangana HC upholds application of GAAR over SAAR in a bonus-stripping transaction adopted by the taxpayer
DT
13 June 2024
Mere bifurcation of consideration cannot change a slump sale transaction to an ‘itemised sale’ – Bombay HC
IDT
07 June 2024
Kerala HC upholds constitutional validity of Section 16(2)(c) and Section 16(4); states retrospective applicability of extended time limit for availing ITC
GST
06 June 2024
TCS provisions on remittances under Liberalised Remittance Scheme: Impact of amendment in TCS provisions
DT
29 May 2024
Government is empowered to extend limitation period in case of a force majeure - Kerala HC
GST
27 May 2024
Non-fulfilment of export obligation - No penalty sans relevant provisions under the FTDR Act – SC
IDT
10 May 2024
India-Mauritius Tax Treaty: Impact of new protocol
DT
09 May 2024
Solar power generating companies eligible to claim benefits under MOOWR scheme – Delhi HC
IDT
06 May 2024
Punjab and Haryana HC stays the operation of circular to the extent of clarifying the taxability of corporate guarantee
GST
26 April 2024
Interest liability arises on delayed filing of return, irrespective of payment mode – Patna HC
GST
25 April 2024
Bill of entry to be amended where IGST paid post clearance of goods – Kerala HC
IDT
23 April 2024
No RCM liability on services received by SEZ units from DTA – Gujarat AAR
GST
19 April 2024
GST demand cannot be imposed merely in absence of state-wise trial balance – Madras HC
GST
17 April 2024
GST demand cannot be confirmed without verifying if revenue loss results due to erroneous reporting of credit notes as ITC – Madras HC
GST
11 April 2024
Government issues clarification for facilitating demarcation of ‘non-processing area’ from SEZ area
IDT
19 March 2024
Government approves EV policy to promote EV manufacturing in India
IDT
11 March 2024
India and European Free Trade Association (EFTA) sign a Trade and Economic Partnership Agreement (TEPA) on 10 March 2024
IDT
09 March 2024
RoDTEP Scheme extended to exports made by Advance Authorisation (AA) holders and EOU units from 11 March 2024 till 30 September 2024
IDT
02 March 2024
GST levy on corporate guarantee challenged before Delhi HC
GST
01 March 2024
Supreme Court settles controversy regarding withholding tax by telecom companies under distribution model for their prepaid business
DT
22 February 2024
Service tax not leviable on recovery of expenses by a venture capital fund from contributors - Karnataka HC
IDT
19 February 2024
Transfer of development rights under Joint Development Agreement is a ‘service’ and not an outright ‘sale of land’ – Telangana HC
GST
09 February 2024
Government of Rajasthan notifies the Amnesty Scheme, 2024, for settlement of pre-GST dues
IDT
08 February 2024
Post-sales discount offered by the manufacturer cannot form part of the GST transaction value - Madras HC
GST
01 February 2024
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
IDT
31 January 2024
Anti-Profiteering provisions are constitutionally valid - Delhi HC
GST
30 January 2024
Navigating Karnataka’s Compulsory Gratuity Insurance Rules, 2024
Regulatory
30 January 2024
Key compliance directives for entities in Gurugram, Haryana under the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013 (POSH Act)
Regulatory
26 January 2024
Direct listing of equity shares of Indian companies on IFSC international exchanges
Regulatory
25 January 2024
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
GST
22 January 2024
The Himachal Pradesh Sadhbhawana Legacy Cases Resolution Scheme, 2023, extended till 31 March 2024
IDT
16 January 2024
Government of Jammu and Kashmir notifies the KAR-SAMADHAN-2024 scheme
IDT
15 January 2024
Gift voucher is an actionable claim, taxable at the time of issuance only in case of specified and identified goods - Madras HC
GST
11 January 2024
Royalty, being a tax in nature, not leviable to service tax – CESTAT
IDT
09 January 2024
SEZ unit not entitled to exemption from payment of compensation cess on import of goods – Andhra Pradesh HC
IDT
02 January 2024
DGFT relaxes norms for import of used IT assets (Laptops, desktops, monitors, printers) from SEZ to DTA
IDT
02 January 2024
Government of Haryana notifies the Haryana One Time Settlement Scheme for Recovery of Outstanding Dues, 2023
IDT

Tax alerts 2023

Date Alert Type
29 December 2023
CBIC extends the time limit for issuance of an order under Section 73 for FY18-19 and FY19-20
GST
22 December 2023
Levy of service tax on the salary paid to the seconded employees – split verdict by CESTAT
IDT
15 December 2023
SC dismisses appeal against the Calcutta HC’s order affirming that ITC cannot be denied due to supplier’s default to pay tax
GST
14 December 2023
Customs duty is applicable on goods supplied back as is from SEZ unit to DTA, being a reimport for DTA – CESTAT
IDT
14 December 2023
CBIC issues instructions emphasising the taxability of secondment of employees on a case-specific basis
IDT and GST
13 December 2023
Refund under inverted duty structure cannot be denied merely because tax rate on principal input and output is same – Delhi HC
GST
09 December 2023
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
IDT
08 December 2023
Adjustment of interest against GST refund claim permissible – Delhi HC
GST
04 December 2023
Under protest, deposits are not lawful levy; retention thereof by revenue is without the authority of law – Bombay HC
IDT
28 November 2023
Interest entitlement cannot be diluted merely on account of the pendency of appellate proceedings – Delhi HC
GST
17 November 2023
Customs officer is empowered to assess IGST exemption on import of goods: Kerala HC
IDT
17 November 2023
Madras HC allows writ on ‘flavoured milk’ classification dispute, holding GST Council cannot determine classification
GST
09 November 2023
By-products or waste products emerging during the manufacturing process cannot be treated as exempted goods to restrict ITC - SC
IDT
08 November 2023
Amendment to Telangana VAT Act for extending period of limitation and permission to re-open assessments post enactment of GST is unconstitutional - SC
IDT
07 November 2023
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
IDT
07 November 2023
Registration cannot be cancelled on the premise that place of business is not conducive for business - Andhra Pradesh HC
GST
07 November 2023
Issuance of pre-SCN intimation mandatory when the SCN relates to the period prior to amendment in CGST Rules – Andhra Pradesh HC
GST
03 November 2023
Karnataka HC grants ad-interim stay on adjudication proceedings levying IGST on secondment of employees
GST
27 October 2023
Finance Ministry notifies rules for appointment and conditions of service of president and members in GSTAT
GST
26 October 2023
CVD due at the time of debonding of an EOU can be paid by utilising CENVAT credit – CESTAT
IDT
26 October 2023
SC upholds HC’s decision that the educational institutions are ‘governmental authority’ eligible for service tax exemption
IDT
25 October 2023
Karnataka HC grants ad-interim stay on adjudication proceedings denying ITC on secondment of employees
GST
23 October 2023
Jharkhand HC held subsequent amendment in the industrial policy curtailing benefits of existing units as unreasonable
IDT
21 October 2023
SC settles controversy regarding applicability of MFN clause in India’s tax treaties
DT
20 October 2023
DGFT notifies additional changes in import policy for import of computers, laptops, tablets covered under HSN 8471 of the ITC(HS) 2022
IDT
19 October 2023
Circular cannot override statutory provisions, cumulative ITC adjustment allowed for the period February - August 2020 – Allahabad HC
GST
19 October 2023
SC opines that annual license fees paid by telecom operators is capital in nature
DT
12 October 2023
Undervaluation needs to be proved basis valid evidence by the Revenue, in the absence of which, invoice price as declared shall be accepted – SC
IDT
12 October 2023
Service tax cannot be levied on takeaway of food items and sharing of expenses for use of space by associated enterprise - SC
IDT
11 October 2023
Amended Rule 89(4)(C) capping export turnover cannot be applied retrospectively for computing refund of accumulated ITC – Delhi HC
GST
07 October 2023
52nd GST Council meeting: Key recommendations and decisions
GST
06 October 2023
Merely connecting auto drivers and passengers through a mobile application does not imply that services are provided through e-commerce operator – Karnataka AAR
GST
30 September 2023
CBIC notifies 28% GST on specified actionable claims, including online gaming, lottery etc., and other provisions effective from 1 October 2023
GST
27 September 2023
Duty drawback benefit available on exports regardless of payment of Basic Customs Duty, if additional duty is paid during imports – Delhi HC
IDT
27 September 2023
Indian subsidiary engaged in providing software services to its foreign holding cannot be treated as merely establishment of a distinct person – Delhi HC
GST
27 September 2023
DGFT extends RoDTEP scheme for exports made from 1 October 2023 till 30 June 2024
IDT
26 September 2023
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 
IDT
22 September 2023
Non-reflection of invoices in FORM GSTR-2A cannot be sufficient ground for denying input tax credit - Kerala HC
GST
21 September 2023
SEZ unit cannot remove capital goods under EPCG scheme without exiting from SEZ scheme – CESTAT 
IDT
20 September 2023
SC allows the foreign tax credit for dividend exempt under Oman's Domestic Tax Law
DT
18 September 2023
Appeal can be restored if appellant is unsuccessful in availing benefit under Amnesty Scheme - SC
VAT
18 September 2023
Circular prescribing time limit for amendment in Shipping Bill in absence of substantive provision in the law is illegal and without jurisdiction – Bombay HC
IDT
15 September 2023
Central Government constitutes 31 State Benches of the GST Tribunal
GST
13 September 2023
Government of Goa notifies The Goa (Recovery of Arrears of Tax, Interest, Penalty, Other Dues through Settlement) Act, 2023
GST
13 September 2023
Amendment prescribing comparison between tax invoice and shipping bill for computation of refund has a prospective effect – Jharkhand HC
GST
07 September 2023
CBIC notifies rules for valuation of supply of online gaming and actionable claims in casinos
GST
07 September 2023
Supreme Court issues ad interim stay on Karnataka High Court judgement in the case of Gameskraft Technologies
GST
06 September 2023
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
GST
06 September 2023
Incentives distributed to dealers under promotional schemes constitute a supply, eligible for ITC – Karnataka AAR 
GST
05 September 2023
Delivery of specialised services via electronic medium does not qualify as OIDAR services – Bombay HC
GST
30 August 2023
Notice issued based on presumptions without complying with fundamentals of prosecution is unsustainable – CESTAT
IDT
28 August 2023
Supreme Court settles the issue regarding applicability of ‘Principle of Mutuality’ on interest earned by social clubs from investments
DT
25 August 2023
ITC ineligible if supplier does not pay tax to government despite recovering from the recipient – Patna HC
GST
21 August 2023
CBDT introduces Rule for computing taxable income from certain life insurance policies and provides guidelines regarding exemption under Section 10(10D) of the Act
DT
19 August 2023
Government notifies CGST (Amendment) Act 2023, IGST (Amendment) Act 2023, relating to GST on online gaming, horse racing, casinos, lottery, betting, and gambling 
GST
17 August 2023
Delayed payment charges, penal interest and cheque bounce charges not leviable to service tax – CESTAT
IDT
11 August 2023
Lok Sabha passes the CGST (Amendment) Bill 2023, and IGST (Amendment) Bill, 2023
GST
07 August 2023
Recipient cannot be asked to reverse ITC in case of mismatch in returns without investigation on the supplier – Calcutta HC
GST
03 August 2023
Andhra Pradesh HC upholds constitutional validity of GST provisions prescribing time limit for claiming ITC
GST
03 August 2023
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
IDT
03 August 2023
51st GST Council meeting: Key recommendations and decisions
GST
02 August 2023
Date for accepting applications under the Production-Linked Incentive (PLI) Scheme 2.0 for IT Hardware extended till 30 August 2023
IDT
26 July 2023
Supreme Court revives notice quashed by Punjab and Haryana High Court and allows Revenue to continue proceedings after gap of 10 years
IDT
24 July 2023
A subsequent change in opinion cannot have a bearing on past decisions that had attained finality – SC
GST
24 July 2023
Government of Karnataka notifies the Karnataka Karasamadhana Scheme, 2023
GST
19 July 2023
India and UAE agree on UPI integration to facilitate cross-border transactions
IDT
18 July 2023
CBIC issues clarifications pursuant to the 50th GST Council meeting recommendations
GST
17 July 2023
Ministry of Commerce and Industry reduces compliance burden in case of SOFTEX forms for SEZ units
IDT
17 July 2023
Date for accepting applications under the Production-Linked Incentive (PLI) Scheme 2.0 for IT Hardware extended till 31 July 2023
IDT
12 July 2023
Refund of GST cannot be denied on exports even if duty drawback is availed – Bombay HC 
GST
12 July 2023
50th GST Council meeting: Key recommendations and decisions
GST
11 July 2023
Amendments to the SEBI (Alternative Investment Funds) Regulations, 2012
Regulatory
03 July 2023
DGFT extends last date to apply for one-time settlement of default in export obligation under Amnesty Scheme for Advance and EPCG authorisation holders
IDT
30 June 2023
Liberalised Remittance Scheme and Tax Collection at Source – Update
DT
28 June 2023
Service tax demand upheld on salary, bonus and allowances paid to employees seconded from foreign entity, relying on SC's decision - CESTAT
IDT
26 June 2023
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 
IDT
21 June 2023
Liberalised Remittance Scheme (LRS) – Recent changes and the impact
DT
19 June 2023
Input tax credit availed by recipient cannot be rejected solely because supplier’s registration was cancelled retrospectively – Calcutta HC
GST
19 June 2023
GST authorities are empowered to initiate search and seizure operation against assessee operating as SEZ unit – Gujarat HC
GST
15 June 2023
Transfer of goods from SEZ/FTWZ to DTA cannot be considered as 're-import' for availing exemption - Customs AAR
IDT
09 June 2023
Government of Maharashtra extends the Maharashtra Electronics Policy, 2016, till 30 September 2023
IDT
08 June 2023
CBIC issues circular for implementation of SC’s judgement in the matter of imposition of a pre-import condition on imports under Advance Authorisation
IDT
07 June 2023
Division Bench of Bombay High Court upholds constitutional validity of IGST provisions w.r.t. intermediary service in case of Dharmendra M. Jani
IDT
07 June 2023
SC delivers split verdict with respect to arbitrary withdrawal of sales tax exemption
IDT
31 May 2023
Ministry of Electronics and Information Technology notifies Production-Linked Incentive (PLI) Scheme 2.0 for IT Hardware
IDT
29 May 2023
Relaxations to charitable trusts and not-for-profit institutions
DT
26 May 2023
Remittances using international credit cards to come under LRS and liable to TCS
DT
25 May 2023
Online gaming: CBDT issues guidelines for TDS and notifies manner of computing ‘net winnings’
DT
24 May 2023
SEBI consultation paper on proposed amendment to SEBI (Alternative Investment Funds) Regulations, 2012
Regulatory
24 May 2023
User Development Fee collected by an international airport a statutory levy, not liable to service tax – SC
IDT
22 May 2023
Credit note issued by manufacturer to dealer in consideration of completion of warranty obligation exigible to sales tax - SC
IDT
20 May 2023
CBDT proposes relief from rigours of angel tax in certain cases
DT
19 May 2023
Mens rea is not an essential condition for imposing interest and penalty, considering the language of the provisions –SC
IDT
19 May 2023
HP General Sales Tax Act provisions creating tax as first charge over property not ultra vires to any law or Constitution – SC
IDT
14 May 2023
Games like rummy, whether played online or physical, with or without stakes, are ‘games of skill’ – Karnataka HC
GST
11 May 2023
SC affirms Telangana HC's order that there is no time limit to amend the Bill of Entry
IDT
11 May 2023
E-invoicing mandatory for taxpayers having aggregate turnover exceeding INR 5 crore w.e.f. 1 August 2023
GST
03 May 2023
SC upholds the validity of mandatory fulfilment of pre-import condition for imports under advance authorisations
IDT
29 April 2023
Mumbai ITAT explains the applicability of specific provisions for taxation of capital gains on disposal of unlisted shares by non-residents
DT
26 April 2023
Import of engineering design and drawings liable to service tax even if considered as goods under customs – SC
IDT
26 April 2023
ITC to recipient can be denied on account of non-payment by supplier to government – Madras HC
GST
20 April 2023
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
GST
20 April 2023
DGFT notifies procedure for applying for one-time settlement of default in export obligation under the Amnesty Scheme for Advance and EPCG authorisation holders
IDT
18 April 2023
CBIC waives interest on duty payable in respect of goods where duty is not paid due to technical inability
IDT
12 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
IDT
11 April 2023
Karnataka HC quashes amendment to Rule 89(4)(c) as being ultra vires to the GST Law and the Constitution of India
GST
06 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
IDT
05 April 2023
Corporate guarantee provided by parent company to its subsidiaries without consideration not leviable to service tax – SC
IDT
04 April 2023
CBIC issues notifications to give effect to 49th GST Council meeting recommendations
GST
04 April 2023
CBIC initiates phase wise implementation of Electronic Cash Ledger in Customs effective 1 April 2023
IDT
03 April 2023
DGFT notifies amnesty scheme for one-time settlement of default in export obligation by Advance Authorization and EPCG authorization holders
IDT
31 March 2023
Government announces new Foreign Trade Policy 2023
IDT
30 March 2023
Show cause notice is not required for recovery where the order sanctioning the refund is set aside in review - SC
IDT
29 March 2023
Professional consultancy services provided by an Indian entity to overseas entities do not qualify as intermediary services - Delhi HC
GST
28 March 2023
Key amendments to Finance Bill, 2023
DT
17 March 2023
Proving genuineness of the transaction and actual physical movement of the goods are prerequisites for claiming ITC - SC
IDT
14 March 2023
Point of taxation for digitally downloaded software is the date of EULA, i.e., when the right to use is granted – CESTAT Chennai
IDT
14 March 2023
SC upholds Rajasthan HC order allowing CENVAT credit on reinsurance premium paid by the insurance company
IDT
13 March 2023
CBIC issues clarifications with respect to implementation of origin procedures under the IndAus ECTA
IDT
10 March 2023
Government of Maharashtra announces Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2023
IDT
10 March 2023
Government of Himachal Pradesh notifies the Himachal Pradesh Sadhbhawana Legacy Cases Resolution Scheme, 2023.
IDT
27 February 2023
SC affirms Bombay HC’s view that Revenue is not empowered to adjudicate SCN after inordinate delay
IDT
23 February 2023
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
IDT
22 February 2023
49th GST Council meeting - Key recommendations and decisions
GST
16 February 2023
Mere existence of an alternative remedy of appeal or revision would not depose the High Court’s writ jurisdiction – Supreme Court
IDT
13 February 2023
DGGSTI officers are competent authorities to issue SCN post introduction of GST on erstwhile notification  - Madras HC
GST
13 February 2023
Supply of food and beverages to hostel students cannot be treated as sale of goods – Andhra Pradesh High Court
IDT
31 January 2023
Fees received by cricket players from IPL franchisee does not amount to ‘business support service,’ thereby not leviable to service tax – CESTAT
IDT
23 January 2023
DGFT provides one-time relaxation from average export obligation maintenance for sectors affected due to COVID-19 pandemic
IDT
17 January 2023
CBIC clarifies taxability and applicable rates on various goods and services under GST
GST
13 January 2023
India-USA Trade Policy Forum meet on 11 January 2023 to forge bilateral trade between the countries
IDT
12 January 2023
CBIC notifies the Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023
IDT
11 January 2023
Manufacturing of goods using advanced technology having same use/utility cannot be construed as ‘diversification’ for claiming exemption – SC
IDT
10 January 2023
DGFT notifies revised Appendix 4R on account of recommendations of the RoDTEP Committee
IDT

Tax alerts 2022

Date Alert Type
30 December 2022
CBIC notifies amendments and issues clarifications pursuant to the 48th GST council meeting recommendations
GST
19 December 2022
48th GST Council meeting: Key recommendations and decisions
GST
08 December 2022
RoDTEP scheme expanded to include chemicals, pharmaceuticals and articles of iron and steel sectors
IDT
24 November 2022
CG appoints the Competition Commission of India as new anti-profiteering authority under GST
GST
24 November 2022
Hiring sports persons for appearance at events tantamount to supply of manpower services exigible to service tax – SC
IDT
24 November 2022
Bombay HC grants refund of IGST paid on capital goods imported under EPCG scheme for July 2017 to October 2017
Custom
21 November 2022
Relief in average export obligation for EPCG Authorisation holders for FY 2021-22
FTP
21 November 2022
SC: Tax to be deducted under Section 194H on supplementary commission earned by agents
DT
18 November 2022
DGFT issues instructions to regional offices for reduction in average annual export authorisation
FTP
15 November 2022
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
GST
12 November 2022
CBIC issues guidance note for verification of the transitional credits
GST
12 November 2022
Central Board of Indirect Taxes and Customs (CBIC) clarifies the applicability of revised formula for refund under inverted duty structure (IDS)
GST
10 November 2022
DGFT permits realisation of export proceeds in INR for availing benefits under various Export Promotion Schemes under the Foreign Trade Policy
FTP
09 November 2022
Supreme Court explains the meaning of general public utility for claiming exemption by charitable organisations
DT
07 November 2022
Delhi HC quashes the instructions prohibiting ISDs from transitioning CENVAT credit
GST
02 November  2022
Supreme Court interprets the term 'solely' and settles the controversy regarding the eligibility of tax exemption to profit-oriented educational institutions
DT
31 October  2022
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
IDT
31 October  2022
GST registration is required in the particular state to execute works contract services – Odisha AAR
GST
19 October 2022
Secondment arrangement Salary reimbursements to AEs not taxable as fees for technical services (FTS) - Delhi HC
DT
15 October 2022
Supreme Court settles controversy on deductibility of employees’ contribution to provident fund and other welfare funds
DT
12 October  2022
Liability to pay customs duty invocable when DEPB license is fake or forged – SC
Custom
11 October  2022
Pre-deposit for filing an appeal under GST can be made by utilising electronic credit ledger - Bombay HC
GST
11 October  2022
Amount in electronic ledger does not protect the taxpayer from levy of interest in case of delayed tax payment – Madras HC
GST
07 October 2022
CBIC issues clarification regarding the SC’s decision on the classification of ‘relay’
IDT
07 October 2022
CBIC invites suggestions/comments on draft Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2022
Custom
30 September 2022
CBIC notifies certain amendments under GST, effective from 1 October 2022
GST
28 September 2022
Online gaming company challenges intimation notice and SCN issued by the DGGI demanding INR 21,000 crore before the Karnataka HC
GST
28 September 2022
Validity of Foreign Trade Policy 2015-2020 further extended up to 31 March 2023
FTP
28 September 2022
CBIC issues clarification/guidelines to be considered for determination of classification of cranes
IDT
26 September 2022
NAA confirms profiteering by DTH service provider for not passing on ITC benefit
GST
26 September 2022
Classification of a product adopted at the supplier’s end shall be final and cannot be changed/questioned – SC
IDT
23 September 2022
Furnishing detail of shipping bill is not required to claim a refund of unutilised ITC in case of export of electricity - Andhra Pradesh HC
GST
22 September 2022
License fee for operating a hotel cannot be taxable under the category of renting of immovable property service – SC
IDT
22 September 2022
Service tax not leviable on indivisible works contract for the period prior to the introduction of the Finance Act, 2007 - SC
IDT
20 September 2022
CENVAT credit cannot be denied by the authorities once duty is paid by treating the activity as manufacture of goods – CESTAT
IDT
16 September 2022
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
IDT
16 September 2022
Modification of the original SCN after expiry of six years by issuing a corrigendum is not permissible under the law – Orissa HC
IDT
16 September 2022
Claims for customs dues not forming part of CIRP shall stand extinguished – Delhi HC
IDT
15 September 2022
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
GST
15 September 2022
Recovery of common area electricity charges by an RWA from the apartment residents are liable to GST- Haryana AAR
GST
15 September 2022
Balance under the Electronic Credit Ledger cannot be utilised for mandatory pre-deposit under the erstwhile regime – CESTAT
IDT
14 September 2022
Central Board of Direct Taxes issues additional guidelines on Section 194R of the Income Tax Act, 1961
DT
13 September 2022
Pursuant to the Supreme Court’s order, the CBIC issues guidelines to file/revise transitional forms
GST
07 September 2022
Interest liability, disputed by taxpayer, cannot be raised without initiating adjudication proceedings -Jharkhand HC
GST
06 September 2022
CBIC issues guidelines for launching prosecution under the CGST Act
GST
06 September 2022
Relying upon the SC decision, Bombay HC directed taxpayers to use the transitional window for transfer of ISD credit as well
GST
06 September 2022
No violation of the principles of natural justice if the taxpayer is aware of the transaction under scanner – Madhya Pradesh HC
GST
06 September 2022
Suo motu extension orders passed by Supreme Court not applicable on interest on delayed refund under GST– Delhi HC
GST
03 September 2022
Transportation service to the employees cannot be an input service related to manufacture of goods – SC
IDT
02 September 2022
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
GST
01 September 2022
Power to detain or seize the goods and conveyance cannot be invoked for search and seizure of the godown – Allahabad HC
GST
01 September 2022
ITC admissible on upfront lease premium paid for renting of immovable property - Tamil Nadu AAR
GST
30 August 2022
No responsibility of tendering authority to mention HSN code while inviting tenders - Supreme Court
GST
30 August 2022
Insolvency and Bankruptcy Code overrides the Customs law – SC
IDT
30 August 2022
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
GST
29 August 2022
Refund can be claimed where tax is paid under the wrong head under GST - Andhra Pradesh HC
GST
24 August 2022
Mens rea is an important ingredient for imposing penalty – CESTAT
IDT
22 August 2022
Guidelines on issuance of summons under the CGST Act - CBIC
GST
19 August 2022
CBIC issues guidelines for arrest and bail in relation to offences punishable under the CGST Act
GST
18 August 2022
SOPs to implement WFH permission under revised SEZ Rules, 2006
SEZ
16 August 2022
Petitioner cannot be penalised for the inability of the Settlement Commission - Bombay HC
IDT
16 August 2022
FTP benefits cannot be denied even if IEC obtained post rendition of services - Bombay HC
IDT, FTP
16 August 2022
Director cannot be penalised when the lapse is on the part of the company – Bombay HC
GST
09 August 2022
Supply of antivirus software in CD amounts to a deemed sale and not leviable to service tax – SC

IDT
09 August 2022
Appeal cannot be dismissed merely due to procedural requirements- Orrisa HC
GST
09 August 2022
Supreme Court directs the Union of India/GST Council to instruct states on electronic DIN system implementation
GST
08 August 2022
Circular in contradiction to the notifications is bad in law – Karnataka HC
GST
06 August 2022
Clarification on applicability of GST rates, exemption, and classification concerning various goods and services by the CBIC
GST 
06 August 2022
CBIC clarifies applicability of GST on liquidated damages, compensation received due to breach of contract
GST
03 August 2022
E-invoicing mandatory for the taxpayers having turnover exceeding INR 10 crore w.e.f. 1 October 2022
GST
02 August 2022
Refund benefit available to an SEZ unit cannot be denied merely due to certain discrepancies in documents- Kolkata CESTAT
IDT
02 August 2022
Two or more individual supplies, supplied in conjunction with each other, for a single price is mixed supply– Telangana AAAR
GST
26 July 2022
Providing free tickets not "supply" unless provided to related or distinct person - Punjab AAAR
GST
26 July 2022
Any violation relating to foreign exchange is covered under the FEMA, 1999 and not under the Customs Act- Ahmedabad CESTAT
IDT
26 July 2022
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
GST
22 July 2022
Activities performed by the liaison office on behalf of its overseas head office are liable to GST – Maharashtra AAAR
GST
22 July 2022
Refund of accumulated ITC under inverted duty structure is allowed even when the supply of goods made at a concessional tax rate – Rajasthan HC
GST
20 July 2022
SEZ Rules amended to include the procedure for work from home permission to SEZ units
SEZ
20 July 2022
Refund cannot be considered as time barred if filed within prescribed time even before a wrong forum– Chennai CESTAT
IDT
19 July 2022
Input tax credit allowed on demo cars purchased with an intent of further supply - West Bengal AAR
GST
18 July 2022
Clarifications on the applicability of GST on "pre-packaged and labelled" goods
GST
15 July 2022
Centre approves continuation of the RoSCTL scheme for export of apparel/garments with the same rates
IDT
15 July 2022
Constitution of Group of Ministers on Goods and Service Tax Appellate Tribunal
GST
14 July 2022
Supreme Court rules that compliance with the twin preconditions to opt out from tax holiday for 100% Export Oriented Units is mandatory
DT
08 July 2022
CBIC issues various clarifications pursuant to the 47th GST council meeting recommendations
GST
06 July 2022
CBIC notifies various recommendations of the 47th GST Council meeting
GST
04 July 2022
Exemption from IGST and Compensation Cess on goods imported under Advance Authorisation, EPCG and EOU Schemes to be continued
IDT
04 July 2022
DGFT extends last date for submitting applications under MEIS till 31 August 2022
IDT
30 June 2022
Mismatch in ITC can be communicated by way of issue of a show cause notice to recipient - Madras HC
GST
30 June 2022
47th GST Council meeting: Key recommendations/decisions
GST
22 June 2022
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
IDT
21 June 2022
Doctrine of Unjust enrichment not applicable in exports– Bombay HC
GST
21 June 2022
CBIC issues procedures relating to sanction, post-audit and review of refund claims under GST regime
GST
20 June 2022
Intermediary services provided by overseas commission agent does not qualify as import of services under GST– Uttarakhand AAR
GST
15 June 2022
Dispute resolving services provided by a forum to the aggrieved persons shall be deemed as a supply of service liable to GST – Maharashtra AAR
GST
13 June 2022
Occupational health check-up service provided by the clinical establishment to business entity is a health care service exempt from GST – Gujarat AAAR
GST
10 June 2022
DGFT extends the last date for filing annual returns under the Export Promotion Capital Goods (EPCG) Scheme for financial year 2022-23
IDT
30 May 2022
CBIC instructs authorities not to make any recovery of GST dues during search, inspection or investigation
GST
30 May 2022
Procedural infraction shall not come in the way of granting legitimate refund – Madras High Court
GST
24 May 2022
Pre-packaged software supplied to public funded research institutions are eligible for concessional rate of tax at 5% – Karnataka AAR
GST
24 May 2022
Secondment of employees by overseas entity tantamount to supply of manpower services – Supreme Court
IDT
20 May 2022
Mandatory deduction of one third value of agreement towards land is not sustainable in case the value of land is clearly ascertainable- Gujarat HC
GST
20 May 2022
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
GST
19 May 2022
Supreme Court dismisses Revenue's Special Leave Petition challenging the Gujarat High Court decision and strikes down levy of IGST on ocean freight
GST
18 May 2022
CBIC extends the due date for furnishing form GSTR-3B and form GST PMT- 06 for April 2022
GST
16 May 2022
Proceedings initiated for overlapping period without any legal basis is misuse of statutory power - Calcutta HC
IDT
13 May 2022
Transfer of business between distinct persons qualifies as supply of goods - Maharashtra AAR
GST
13 May 2022
Telangana Government proposes One-Time Settlement Scheme 2022 to settle disputed taxes w.r.t. pre-GST regime
IDT
09 May 2022
Benefit of tax exemption should be read as a whole and in accordance with the legislative intent without any addition or subtraction - Supreme Court
IDT
09 May 2022
GST is not leviable on employee portion of canteen charges and free bus transportation facility – Gujarat AAR
GST
06 May 2022
DRI officers appointed by the Board as Common Adjudicating Authority are the ‘Proper Officer’- Allahabad HC
IDT
06 May 2022
Circular imposing new restriction is ultra-vires and retrospective operation of such circular is manifestly arbitrary - Gujarat HC
IDT
06 May 2022
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
IDT
06 May 2022
CENVAT credit is a vested right and accumulated credit of Cess is eligible for a refund– CESTAT Delhi
IDT
06 May 2022
Gujarat High Court erred in awarding interest at the rate exceeding 6% on reasonable delay in grant of refund by proper officer – Supreme Court
GST
06 May 2022
Reassessment notices issued on or after 1 April 2021 deemed to be issued under the new reassessment regime - Supreme Court
DT
18 April 2022
Malicious exercise of power resulting in harassment of assessee is illegal and abusive - Allahabad HC
GST
18 April 2022
Any objection as regards the lack of jurisdiction to be raised at initial stage of proceedings and not subsequently – Allahabad HC
GST
18 April 2022
Mere registration under the Companies Act does not meet the requirements of a "Business Entity"- CESTAT Mumbai
IDT
18 April 2022
Delhi High Court admits petition challenging validity of provisions of Finance Act, 2022 overruling Supreme Court ruling in Canon India
IDT
14 April 2022
A charge created over property by operation of law is distinct from attachment of the property – Gujarat HC
IDT
14 April 2022
Expiry of e-way bill in case of genuine transaction between registered dealers cannot lead to seizure of goods – Tripura HC
GST
07 April 2022
No ITC available of GST paid on procurement of goods/services for promotional scheme– Tamil Nadu AAAR
GST
07 April 2022
Tax paid under erstwhile regime is permissible to carry forward under GST regime as credit in the electronic credit ledger - Madras High Court
GST
04 April 2022
Central Board of Indirect Taxes and Customs issues Customs (Electronic Cash Ledger) Regulations, 2022
IDT
04 April 2022
Appeal is maintainable before the High Court since the issue pertains to exemption and not the rate of duty – SC
IDT
01 April 2022
Government of Kerala decides to extend Kerala Amnesty Scheme for 2022
IDT
01 April 2022
Validity of Foreign Trade Policy 2015-2020 further extended up to 30 September 2022
IDT
31 March 2022
Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2022
IDT
30 March 2022
State Legislature has no power to deal with entry tax related matters after Constitution (101st Amendment) Act 2016 - West Bengal Taxation Tribunal
IDT
30 March 2022
Comprehensive Economic Partnership Agreement (CEPA) between India and United Arab Emirates
IDT
28 March 2022
Supreme Court upheld the CESTAT order that no service tax applicable on exhibiting films on revenue-sharing basis
IDT
17 March 2022
Payment under investigation may not always amount to admission of liability and hence eligible for refund – Karnataka High Court
GST 
14 March 2022
Re-opening of application window for PLI scheme for white goods (air conditioners and LED lights)
IDT
14 March 2022
Grounds of SCN is a must – Jharkhand High Court
GST
14 March 2022
Ratio of Cannon India decision valid even after proposed retrospective amendment in the customs Act - CESTAT
IDT
11 March 2022
Agreement has to be read in toto; mere consideration on piece rate basis wouldn’t make it a job work contract – SC
IDT
10 March 2022
Government extended last date for submitting applications under scrip-based schemes
IDT
07 March 2022
Electronic filing of refund application would also include manual filing – Bombay HC
GST
02 March 2022
Leasing of residential premises as hostel is eligible for GST exemption - Karnataka HC
GST
28 February 2022
E-invoicing mandatory for taxpayers with turnover above INR 20 crore from 1 April 2022
GST
28 February 2022
Reasons must be recorded in writing to exercise the power to block electronic credit ledger – Bombay HC
GST
22 February 2022
Clarificatory circular by DGFT cannot retrospectively amend or take away the benefits granted – Bombay HC
IDT
16 February 2022
Goods cannot be detained for contravention of provisions by other person in supply chain – Punjab and Haryana HC
GST
08 February 2022
Time limitation not applicable on refund of amount paid by mistake – CESTAT
IDT
28 January 2022
Apex court imposed personal cost on errant officials for unnecessary litigation and harassment of assessee
GST
28 January 2022
No reversal of ITC on cash discount/incentive scheme determined post sale – Madhya Pradesh AAR
GST
21 January 2022
CBDT notifies methodology for computing capital gains on ULIPs
DT
21 January 2022
Supply of right to use equipment, even with operator, qualifies as sale under VAT – Service tax not payable – Allahabad CESTAT
IDT
20 January 2022
Allocation of salary of HO employees to its Branch offices exigible to GST - Maharashtra AAAR
GST
18 January 2022
SC order extending period of limitation applicable to refund application under GST law – Bombay HC
GST
17 January 2022
CENVAT credit can be utilised for payment of tax under the reverse charge mechanism – Karnataka HC
IDT
11 January 2022
Supreme Court further extends period of limitation in respect of all judicial or quasi¬ judicial proceedings
GST

Tax alerts 2021

Date Alert Type
22 December 2021
Electricity and water charges reimbursed by licensee liable to GST – Maharashtra AAR
GST
22 December 2021
Conditions prescribed for exercise of power of provisional attachment must be strictly fulfilled – Gujarat HC
GST
17 December 2021
Amount paid under protest prior to assessment can be adjusted against pre-deposit for filing an appeal – SC
IDT
15 December 2021
SC delivers split verdict on applicability of service tax on credit card interchange fees
IDT
07 December 2021
Sludge manufactured unintentionally cannot be treated as an ‘exempted goods’ – CESTAT
IDT
03 December 2021
Concealment of facts is enough to deny any relief in exercise of extraordinary discretionary jurisdiction – Delhi HC
GST
29 November 2021
Detention of goods for not carrying e-way bill unsustainable in absence of e-way bill system – Allahabad HC
GST
23 November 2021
Outdoor catering services for personal use or consumption of employees is excluded from definition of input service - SC
IDT
16 November 2021
Compensation amount received on cancellation of allocation of coal blocks not leviable to service tax - CESTAT
IDT
02 November 2021
Transfer Pricing tolerance range for ALP determination for AY 2021-22 notified at 3% of transaction price (1% for wholesale trading)
TP
30 October 2021
The Apex Court disallows rectification of GST return for INR 923 crore GST refund
GST
19 October 2021
SEZ unit entitled to claim refund under GST – Madras HC
GST
13 October 2021
Government exempts certain class of non-residents from furnishing return of income
DT
12 October 2021
OECD/G20 Inclusive Framework provides roadmap for the two-pillar solution on international tax reforms
DT
07 October 2021 
CBIC issues clarifications on certain services pursuant to recommendations of the 45th GST Council meeting
GST
05 October 2021
Rules for withdrawal of retrospective taxation of indirect transfers notified
DT
05 October 2021
ITC ineligible on CSR activities - Gujarat AAR
GST
04 October 2021
Credit admissible under erstwhile laws available as refund under GST regime - CESTAT
GST
30 September 2021
COVID-19: MCA extends due date for submitting cost audit report to the Board of Directors
Regulatory
29 September 2021
Validity of Foreign Trade Policy 2015-2020 further extended up to 31 March 2022
FTP
29 September 2021
Government notifies facility to avail extension in export obligation period under AA and EPCG authorisations till 31 December 2021
FTP
29 September 2021
CBIC notifies mandatory Aadhaar authentication for claiming GST refund and issues clarification on refund of tax wrongly paid
GST
24 September 2021
Government notifies facility to avail extension in export obligation period under AA and EPCG authorisations till 31 December 2021
FTP
24 September 2021
Government notifies the list of eligible services and rates under SEIS for services rendered in FY 2019-20
FTP
24 September 2021
COVID-19: MCA directs extending time to hold AGM by two months
Regulatory
23 September 2021
Interest for default in payment of advance tax not applicable prior to FY 2012-13 if tax was deductible at source: Supreme Court
DT
22 September 2021
No disallowance of proportionate interest expenditure under Section 14A where taxpayer had sufficient interest-free funds: Supreme Court
DT
21 September 2021
45th GST Council Meeting Key recommendations
GST
21 September 2021
CBIC issues clarifications pursuant to recommendations of 45th GST Council meeting
GST
20 September 2021
Increase in tolerance band to 10% under Section 50C available retrospectively: Mumbai ITAT
DT
17 September 2021
Government notifies last date for submitting applications under scrip-based schemes
FTP
17 September 2021
Interest on borrowed funds utilised to grant loan to subsidiary not allowed due to lack of commercial expediency: Bangalore ITAT
DT
16 September 2021
House Ways & Means Committee releases draft tax proposals
US Tax
16 September 2021
TDS amount cannot be included in taxable value for levying service tax - CESTAT
IDT
16 September 2021
Cabinet approves Production Linked Incentive scheme for the auto industry
FTP
14 September 2021
Refund of accumulated ITC in respect of services under inverted duty structure unavailable – SC
GST
10 September 2021
CBDT extends timelines for certain tax compliances
DT
16 August 2021
Government withdraws retrospective taxation of indirect transfers
DT
12 August 2021
CBDT notifies rules for computing relief from additional MAT liability resulting from secondary adjustments and adjustments pursuant to APA
DT
04 August 2021
Government extends timelines for filing of various electronic forms
DT
15 July 2021
Carry-forward and set-off of losses of transferor company not permissible if 75% shareholding condition not met on 'appointed date' - Chennai ITAT
Transaction Tax
08 July 2021
CBDT notifies rules for computing capital gains and WDV where depreciation on goodwill has been obtained
DT
01 July 2021
CBDT issues clarifications on TDS on purchase of goods
DT
28 June 2021
COVID-19: Government further extends timelines for various tax compliances
DT
23 June 2021
CBDT introduces functionality to verify return filing status by tax deductor/collector
DT
23 June 2021
Entertaining a writ petition in presence of an appellate remedy is not preferable - Madras HC
IDT
17 June 2021
MCA removes restrictions on matters that can be dealt in a meeting convened via audio-visual means
Regulatory
16 June 2021
44th GST council meeting: Key recommendations/decisions
GST
16 June 2021
EPFO extends timeline to file ECRs without Aadhaar number seeding till 31 August 2021
PF
16 June 2021
Refund of unutilised CENVAT credit of Cesses allowed – CESTAT
IDT
15 June 2021
Genuine and bona fide cases should not be denied the benefit of concessional duty – Madras HC
IDT
11 June 2021
Placement of non-transferable medical instruments in hospitals without consideration, a 'supply of service': Kerala AAR
IDT
02 June 2021
EPFO allows registered members to claim second PF advance
PF
31 May 2021
43rd GST Council meeting: Key recommendations/decisions
IDT
26 May 2021
Mandatory recording of information about transfer of DFIA Scrips
IDT
26 May 2021
COVID-19: Extension of validity of AEO Certification till 30 June 2021
IDT
26 May 2021
CBDT notifies rules for computing FMV of capital assets transferred through slump sale
DT
26 May 2021
Sec. 56(2)(viib) inapplicable to excess of net assets over consideration paid on amalgamation – Ahmedabad ITAT
DT
21 May 2021
CBIC issues Standard Operating Procedure (SOP) for extension of time limit to apply for revocation of cancellation of registration
IDT
21 May 2021
CBIC enhances facilities under the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017
IDT
21 May 2021
COVID-19: CBIC introduces Special Refund and Drawback Disposal Drive from 15-31 May 2021
IDT
21 May 2021
Validity of Registration cum Membership Certificate extended till 30 September
IDT
21 May 2021
MHA relaxes certain provisions relating to FCRA
Regulatory
21 May 2021
COVID-19: CBDT extends the due dates for various compliances
Tax
06 May 2021
MCA announces reliefs for Companies and LLPs
Regulatory
05 May 2021
CBDT notifies thresholds for applicability of Significant Economic Presence provisions
DT
04 May 2021
Recovery to be made from defaulting seller instead of denying ITC to purchaser: Madras HC
IDT
03 May 2021
DGFT notifies mandatory annual updation of Importer Exporter Code between April and June
IDT
03 May 2021
COVID-19-CBIC notifies various reliefs for taxpayers under GST
IDT
09 April 2021
CBDT notifies changes in master file rules and eases the threshold for country-by-country report
Transfer Pricing
09 April 2021
Gift vouchers are instruments of consideration for future supply: Tamil Nadu AAAR
IDT
31 March 2021
CBDT defers tax audit reporting on GAAR and GST till 31 March 2022
DT
30 March 2021
Finance Act 2021 enacted
DT
26 March 2021
DPIIT issues clarification on downstream investments by NRIs
Regulatory
23 March 2021
Remuneration to non-executive and independent directors
Regulatory
18 March 2021
Way forward on SC ruling on software payments
DT
18 March 2021
DRI officers have no power to issue show cause notice under the customs law: SC
IDT
18 March 2021
Accredited investors in India securities market
Regulatory
05 March 2021
CBDT prescribes procedure for seeking relief from double taxation for expats stranded in India
IDT
04 March 2021
Supreme Court provides clarity on payments for software to non-residents
DT
04 March 2021
Issue of admissibility of CENVAT credit cannot be raised at the time of refund processing: CESTAT
IDT
02 March 2021
Cabinet approves Production Linked Incentive Scheme for pharmaceuticals
IDT
02 March 2021
Cabinet approves Production Linked Incentive Scheme for IT hardware
IDT
02 March 2021
Activities of liaison office do not amount to supply of service: Karnataka AAAR
IDT
25 February 2021
CBIC issues clarification on applicability of dynamic QR code
IDT
25 February 2021
Input tax credit on demo vehicles disallowed: Madhya Pradesh AAR
IDT
22 February 2021
SC directs the revenue to file affidavit on technical glitches faced during TRAN-01 filing
IDT
22 February 2021
Extension of alternate mechanism for resolving invoice mismatch errors in shipping bills
IDT
05 February 2021
MCA notifies effective date for various amended Rules
Regulatory
01 February 2021
MCA notifies effective date of amendments in Companies Act, 2013
Regulatory
28 January 2021
MCA notifies effective date for amendments in CSR provisions
Regulatory
04 January 2021
Remission of Duties and Taxes on Exported Products Scheme implemented from 1 January
FTP

Tax alerts 2020

Date Alert Type
04 January 2020
Due date for furnishing annual return for FY 2019-20 extended
GST
23 December 2020
Indirect Tax Update: CBIC notifies certain restrictions in claiming input tax credit
GST
23 December 2020
CBIC notifies certain changes in GST registration process
GST
19 November 2020
Madras HC quashes levy of interest on ITC portion
GST
13 November 2020
ITC unavailable on medicines, food and beverages supplied to in-patients – Karnataka AAR
GST
13 November 2020
Government announces subsidy to employees and employers registered with EPFO
PF
12 November 2020
Union Cabinet approves Production-Linked Incentive (PLI) Scheme for 10 key sectors
GST
30 October 2020
Government issues FAQs on Manufacture and Other Operations in Warehouse Regulations, 2019
IDT
30 October 2020
Government announces LTC scheme for non-central government employees
DT
30 October 2020
Government invites data from exporters for RoDTEP scheme
IDT
29 October 2020
Transition of cesses into GST disallowed: Madras HC
GST
29 October 2020
Government issues clarification on Manufacturing and Other Operations in Warehouse Regulations, 2019
IDT
28 October 2020
Government extends last date of payment under the Vivad se Vishwas Scheme
DT
27 October 2020
Services provided by liaison office to its foreign head office constitutes ‘supply’ – Karnataka AAR
GST
26 October 2020
Due date for filing Form 9 and Form 9C for FY19 extended
GST
26 October 2020
Government extends due date of filing income tax return for FY20
DT
23 October 2020
Government announces special cash package for central government employees
DT
19 October 2020
CBIC notifies various recommendations of 42nd GST Council meeting
GST
14 October 2020
E-way bill generation to be blocked from 15 October 2020 for GSTR-3B defaulters
GST
14 October 2020
CBIC issues clarification on cumulative ITC restriction applicable for February-August 2020
GST
14 October 2020
Ministry of Finance issues press release clarifying certain aspect of annual return for FY 2018-19
GST
07 October 2020
Government notifies Taxation and Other Laws (Relaxation and Amendment of certain provisions) Act, 2020
Tax
07 October 2020
42nd GST council meeting: Key recommendations/decisions
GST
06 October 2020
CBIC notifies certain changes in applicability of e-invoicing provisions
GST
06 October 2020
MP Amnesty Scheme: Settlement of arrears under indirect tax legislation
IDT
05 October 2020
Export of goods by sea or air: Last date for exemption on services of goods transportation extended
GST
05 October 2020
COVID-19: Date of compliance and completion of action under specified indirect tax laws extended
IDT
30 September 2020
Due date for filing annual return in Form 9 and reconciliation statement in Form 9C for FY 2018-19 extended to 31 October 2020
GST
30 September 2020
No synchronisation with turnover required for passing ITC benefits – NAA
GST
30 September 2020
Madras HC upholds constitutionality of provisions relating to refund in case of inverted duty structure
GST
30 September 2020
Bihar Amnesty Scheme - Settlement of arrears under indirect tax legislation
IDT
25 September 2020
Government notifies Faceless Appeal Scheme, 2020
DT
24 September 2020
Supply of common administrative services by HO to other units leviable to GST: Haryana AAR
GST
23 September 2020
Gujarat HC allows refund of unutilised ITC distributed by input service distributor to SEZ unit
GST
23 September 2020
Government raises FDI cap in defence sector to 74%
Regulatory
22 September 2020
COVID-19: CBIC notifies further reliefs under GST
GST
22 September 2020
Government of Kerala issues instructions pertaining to Kerala Amnesty Scheme, 2020
IDT
21 September 2020
Offline tool to match auto-populated input tax credit in Form GSTR-2B released
GST
21 September 2020
CBIC issues instructions for recovery of interest on net cash tax liability
GST
16 September 2020
Refund of service tax on cancellation of flat booking allowed under GST
GST
15 September 2020
COVID-19: Supreme Court releases user guide for limited physical hearing
Tax
14 September 2020
GSTN releases set of FAQs on e-invoicing
Tax
11 September 2020
COVID-19: MCA directs extending time to hold AGM by three months
Regulatory
03 September 2020
DGFT notifies changes in the Merchandise Export from India Scheme
IDT
03 September 2020
Date of completion or compliance of action by authorities under the anti-profiteering provisions extended
GST
02 September 2020
Expenditure incurred on development of software platform which is subsequently abandoned is revenue in nature: Bangalore ITAT
DT
01 September 2020
Delhi HC hears batch of writ petitions challenging the constitutional validity of anti-profiteering provisions
GST
01 September 2020
ITC statement in Form GSTR-2B introduced for July 2020 on trial basis
GST
31 August 2020
GSTN launches new functionality in Form GSTR-2A for disclosing imports and SEZ supplies
GST
28 August 2020
ITC not available on services received for construction of laboratory: Telangana AAR
GST
27 August 2020
Interest on delay in payment of ‘net tax liability’ applicable from 1 September 2020
GST
26 August 2020
COVID-19: Government amends export policy relating to PPE kits/masks
IDT
26 August 2020
Supply of food to Hospital on outsourcing basis liable to GST: Telangana AAR
GST
25 August 2020
Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 notified
IDT
25 August 2020
CBIC revises guidelines for conducting hearings through videoconferencing
IDT
24 August 2020
CBIC amends provisions related to GST registration
GST
21 August 2020
NAA sets aside penalty for profiteering as no specific penalty provisions existed prior to 1 January 2020
GST
20 August 2020
Project Office established to carry on preparatory or auxiliary functions does not constitute a PE: Supreme Court
DT
20 August 2020
Manufacture and Other Operations in Special Warehouse Regulations, 2020 notified
IDT
19 August 2020
Court approved Scheme of Amalgamation cannot be termed as ‘colorable device’: Kolkata ITAT
DT
14 August 2020
Gujarat HC upholds constitutionality of provisions relating to place of supply in case of intermediary services
GST
14 August 2020
Government issues advisory on e-invoicing system
GST
13 August 2020
PM launches new tax platform – ‘Transparent Taxation – Honoring the Honest’
DT
12 August 2020
Rajasthan HC allows petitioners to make application before the GST council to avail transitional credit
GST
11 August 2020
Last date for availing Kerala Amnesty Scheme, 2020 extended to 30 September
IDT
11 August 2020
GSTN issues FAQs and user manual for offline filing Form GSTR-4 by composition dealers
GST
05 August 2020
COVID-19: No sitting of CESTAT benches from 4 August 2020 to 14 August 2020
IDT
05 August 2020
Gujarat HC allows refund of ITC on input services under inverted duty structure
GST
03 August 2020
Ministry of Commerce and Industry working on early resolution to MEIS issue
IDT
31 July 2020
COVID-19: Second phase of nationwide faceless assessment programme rolled out
IDT
31 July 2020
CBIC notifies e-invoicing for businesses with turnover above INR 500 crore
GST
30 July 2020
Marketing services to overseas client held as ‘intermediary services’ liable to IGST: AP AAR
GST
30 July 2020
Jaipur ITAT holds agricultural land to be an ‘immovable property’ for the purpose of Section 56(2)(vii)(b)
GST
29 July 2020
Government stops registration of MEIS scrips for shipping bills having LEO 1 April 2020 onwards
IDT
29 July 2020
SC directs no coercive action against Petitioner involved in alleged GST fraud
GST
28 July 2020
Supply of medicines, drugs, stents, implants, etc., to in-patients not liable to GST: AP AAR
GST
23 July 2020
COVID-19: Government amends export policy related to PPE kits/masks
Customs
22 July 2020
Government invites suggestions for review of existing customs law, procedures and exemptions
Customs
22 July 2020
CBIC and CBDT sign MoU to facilitate exchange of data
Tax
21 July 2020
Time limit prescribed for claiming transitional credits is mandatory and not directory: Madras High Court
GST
21 July 2020
GSTN issues interim measure for filing revocation of cancellation order pending in appeal channel
GST
20 July 2020
Pending GST registrations to be cleared under special drive by 30 July 2020: CBIC
GST
20 July 2020
ITC on vehicles hired for transportation of employees not available unless obligatory under any law: HP AAR
GST
16 July 2020
Finance ministry issues clarification on GST rate on hand sanitisers
GST
08 July 2020
Gujarat AAR holds sale of plots with primary amenities as provision of services, liable to GST
GST
07 July 2020
SC issues SOP for e-filing, mentioning, listing and conducting hearing through videoconference
Tax
07 July 2020
COVID-19: Update on Turant Suvidha Kendra and other initiatives
IDT
01 June 2020
Goa Amnesty Scheme: Settlement of arrears under indirect tax legislation
IDT
30 June 2020
Government to roll out facility of filing NIL return in Form GSTR-1 through SMS
GST
29 June 2020
CBIC extends date of compliance/completion of action under certain indirect tax laws
IDT
29 June 2020
Optional tax regime: CBDT notifies allowances eligible for deduction for individuals and HUFs
DT
29 June 2020
DGFT to launch e-platform for services related to foreign trade on 13 July 2020
IDT
26 June 2020
CBIC issues notifications to give effect to 40th GST Council meeting recommendations
GST
26 June 2020
Goods shipped to overseas customer directly by foreign vendor are liable to IGST: Gujarat AAR
GST
25 June 2020
MCA extends date for board approval on certain matters via VC/OAUM to 30 Sept
Regulatory
25 June 2020
Demerger expense amortisation claim allowed in initial years, cannot be questioned in later years if no material change in facts: Kolkata ITAT
DT
25 June 2020
COVID-19: Government extends various time limits under direct tax and Benami laws
DT
24 June 2020
Resulting company eligible for accumulated losses claimed in revised return: Kolkata ITAT
DT
22 June 2020
COVID-19: Amendment in policy on export of personal protection equipment kits
IDT
23 June 2020
COVID-19: Update on faceless, contactless and paperless customs
IDT
22 June 2020
SC stays Delhi HC decision of holding transitional credit time limit ‘directory’
GST
12 June 2020
Government issues FAQs on facility of filing NIL GST Return through SMS
GST
11 June 2020
AAR rejects application relating to transaction designed prima facie for tax avoidance
DT
11 June 2020
CBIC issues clarification on applicability of GST on director’s remuneration
GST
09 June 2020
Chennai ITAT invokes guardianship law, rejects tax-planning attempt through minor sons
DT
09 June 2020
Ex-factory supply of goods terminating in other state liable to IGST: Telangana AAR
GST
09 June 2020
Assam Amnesty Scheme: Settlement of arrears under indirect tax legislation
IDT
09 June 2020
COVID-19: Government rolls out facility of filing NIL GST return through SMS
GST
02 June 2020
Relaxation from late filing fees for MEIS/SEIS applications and extension in validity of scrips
IDT
09 June 2020
COVID-19: Government rolls out facility of filing NIL GST return through SMS
GST
02 June 2020
Relaxation from late filing fees for MEIS/SEIS applications and extension in validity of scrips
IDT
29 May 2020
COVID-19: Further extension of facility of accepting undertaking in lieu of bond
IDT
28 May 2020
Receipt of shares pursuant to internal family realignment not a gift/benefit: Delhi ITAT
DT
22 May 2020
India extends Safe Harbour Rules to cover FY20
TP
19 May 2020
CBIC retrospectively gives power to prescribe time-limit for claiming transitional credits
GST
19 May 2020
COVID-19: New EPF Contribution rates notified for May, June and July 2020
PF
19 May 2020
EPFO issues FAQs on transfer of EPF balance
PF
19 May 2020
COVID-19: DGEP’s response on certain operating issues pertaining to SEZ and EoU
IDT
15 May 2020
Benefit to be passed at each stock keeping unit level and not at entity or branch level – NAA
GST
13 May 2020
CESTAT amends Customs, Excise and Service Tax (Procedure) Rules, 1982
IDT
12 May 2020
Salary received by an executive director is outside the purview of GST: Karnataka AAR
GST
11 May 2020
COVID-19: CBDT relaxes residency rule for individuals unable to leave India
DT
06 May 2020
FinMin amends Foreign Exchange Management (Non-debt Instruments) Rules 2019
Regulatory
05 May 2020
COVID-19: CBIC notifies additional reliefs under GST
IDT
06 May 2020
Delhi HC holds time limit prescribed for claiming transitional credit as ‘directory’ in nature
GST
05 May 2020
US IRS issues set of FAQs for transfer pricing documentation
TP
04 May 2020
GST refund: Government cautions taxpayers on fake messages
GST
30 April 2020
Provision for transfer of balances lying in e-cash ledger effective from 21 April 2020
IDT
29 April 2020
CBIC issues guidelines for conducting personal hearings through video conferencing
GST
28 April 2020
Himachal Pradesh (Legacy Cases Resolution) Scheme, 2019 extended till 30 September 2020
IDT
22 April 2020
Facility to correct invoice mismatches between GST returns vis-a-vis customs data extended
IDT
22 April 2020
COVID-19: Extension of facility of accepting undertaking in lieu of bond
IDT
20 April 2020
Steps to be taken on commencement of new financial year – Indirect Tax
IDT
17 April 2020
COVID-19: EPFO issues FAQs on PF advance for employees
PF
17 April 2020
Business loss can be set off against dividend income from specified foreign companies: Mumbai ITAT
DT
16 April 2020
Clarification on manner of continuation of MEIS post implementation of RoDTEP
IDT
15 April 2020
Kerala Amnesty Scheme, 2020: Settlement of arrears under indirect tax legislation
IDT
15 April 2020
CBDT issues clarification on TDS from salary under new optional tax rate regime
DT
14 April 2020
RBI issues Guidelines for regulating Payment Aggregators and Payment Gateways
Regulatory
14 April 2020
CBIC introduces e-communication of Out of Charge copy of BoE and Gatepass
IDT
14 April 2020
COVID-19: CBIC issues clarifications on various aspects of relief measures announced
GST
13 April 2020
COVID-19: Government to contribute PF, labour ministry issues scheme guidelines
PF
10 April 2020
Salary paid to directors liable to GST under reverse charge: Rajasthan AAR
GST
10 April 2020
COVID-19: No basic customs duty and health cess on certain medical goods
IDT
10 April 2020
Appellate authority cannot condone delay beyond the time limit prescribed under the GST law: Orissa HC
GST
10 April 2020
COVID-19: CBIC introduces Special Refund and Drawback Disposal Drive
IDT
09 April 2020
COVID-19 relief measures: Government to immediately issue tax refunds
Tax
09 April 2020
COVID-19: Amendment in export policy of certain goods
IDT
07 April 2020
Section 14A disallowance not applicable to insurance company: Delhi HC
DT
06 April 2020
COVID-19: CBIC notifies recently announced indirect tax relaxation
IDT
03 April 2020
Government notifies PLI Scheme for Large Scale Electronics Manufacturing
IDT
03 April 2020
COVID-19: Government announces relief for employees registered with EPFO
PF
02 April 2020
CBIC issues various clarification on refund related issues
GST
01 April 2020
Gujarat HC directs petitioner to file claim on IGST refund paid on Ocean freight
GST
01 April 2020
Government issues Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance 2020
Tax
01 April 2020
MCA introduces Companies Fresh Start Scheme, modifies LLP Settlement Scheme
Regulatory
01 April 2020
COVID-19: Government extends Foreign Trade Policy 2015-2020 till 31 March 2021
IDT
01 April 2020
Government releases advisory for taxpayers to track status of their refund application
GST
01 April 2020
Finance Act 2020 gets enacted
DT
01 April 2020
Extension of validity of registration-cum-membership certificate beyond 31 March 2020
IDT
31 March 2020
COVID-19 relief measures: CBDT extends validity of lower/nil deduction certificates till 30 June
DT
31 March 2020
Goods imported against AA/EPCG: IGST and compensation cess exemption extended till 31 March 2021
GST
31 March 2020
CBIC revises GST rates on mobile phones, matchsticks and MRO services
GST
30 March 2020
Impact analysis: CBIC puts turnover cap for allowing refund of accumulated ITC
GST
27 March 2020
CBIC issues clarification on issues faced by entities covered under IBC
GST
27 March 2020
Cabinet approves extension of rebate on export of apparel and made-ups
IDT
27 March 2020
CBIC issues clarification on apportionment of ITC in cases of business re-organisation
GST
25 March 2020
Uttar Pradesh Amnesty Scheme provides waiver of outstanding interest and penalty
IDT
25 March 2020
CBIC issues notifications to give effect to 39th GST Council meeting recommendations
GST
25 March 2020
Union Cabinet approves production linked incentive scheme for electronics industry
IDT
25 March 2020
CBIC makes Aadhaar verification mandatory from 1 April 2020
GST
25 March 2020
Union Cabinet approves production linked incentive scheme for electronics industry
IDT
24 March 2020
CBIC prescribes staggered due dates for filing various GST returns
GST
24 March 2020
COVID-19: SC extends period of limitation under all central and state Acts
Tax
24 March 2020
COVID-19: Government proposes various tax and regulatory relief measures
Tax & Regulatory
20 March 2020
Ministry of Commerce and Industry provides status on ‘export promotion schemes’
IDT
20 March 2020
Maharashtra AAAR reverses its earlier order, holds conversion of coal received from principal into electricity constitutes ‘job work’
IDT
20 March 2020
No GST on mobilisation advance received prior to GST implementation, says TN AAR
GST
20 March 2020
COVID-19: Ministry of Corporate Affairs issues advisory to corporates
Regulatory
19 March 2020
CBIC issues clarification regarding appellate process to be followed
IDT
18 March 2020
Government notifies the Direct Tax Vivad se Vishwas Act, 2020
DT
16 March 2020
Cabinet approves scheme for Remission of Duties and Taxes on Exported Products
IDT
16 March 2020
Updates from the 39th GST Council meeting
GST
09 March 2020
AAR cannot reject application citing determination of place of supply as outside its purview: Kerala HC
GST
05 March 2020
MCA introduces LLP Settlement Scheme, 2020 to grant one-time condonation of delay in filing statutory documents by LLP
Regulatory
05 March 2020
MCA issues clarification on SPICe+ form
Regulatory
04 March 2020
SC dismisses SLP against HC order permitting TRAN-1 filing/revising beyond stipulated date
GST
04 March 2020
Delhi HC stays operation of NAA’s order in case of a leading healthcare giant
GST
03 March 2020
SEZ Act prevails over service tax law – CESTAT Chennai
IDT
02 March 2020
Himachal Pradesh government introduces Himachal Pradesh (Legacy Cases Resolution) Scheme, 2019
IDT
28 February 2020
EPFO issues instructions for initiating an inquiry under the EPF Act
PF
28 February 2020
Sum received under a Keyman Insurance Policy assigned before 1 April 2014 not taxable: Indore ITAT
DT
26 February 2020
Calcutta HC directs maintaining status quo on service tax audit notices issued after GST implementation
IDT
24 February 2020
CBIC notifies single GST rate of 28% on lottery effective from 1 March 2020
IDT
24 February 2020
SC directs transfer of pending writ petitions challenging NAA orders to Delhi HC
GST
24 February 2020
Novel Coronavirus - Government launches Help Desk to address issues in import and export of goods
IDT
19 February 2020
CBIC seeks public comments on Faceless e-Assessment for imported goods by 3 March 2020
IDT
11 February 2020
SC refuses to interfere with HC’s order to accept GSTR-9/9C till 12 February 2020
IDT
10 February 2020
CBIC extends time limit for submitting declaration in Form GST TRAN-01 to 31 March 2020
IDT
07 February 2020
Government releases concept note and updated FAQs on e-invoice
IDT
07 February 2020
Rajasthan HC directs Revenue to accept return in Form GSTR-9/9C without late fees - Government challenges HC's order
IDT
06 February 2020
CBIC introduces additional information to be furnished in the electronic integrated declaration
IDT
05 February 2020
Provisions pertaining to IBC override GST provisions - NCLT
Regulatory
04 February 2020
Government issues FAQs on verification of vehicle number in e-way bill system
IDT
04 February 2020
Madras HC admits Revenue's appeal against order allowing transitional credit of various cesses
IDT
03 February 2020
Gujarat HC holds levy of IGST on ocean freight paid on imported goods 'ultra vires'
IDT
31 January 2020
CBIC issues standard operating procedure to be followed by exporters
IDT
29 January 2020
Introduction of rupee derivatives in International Finance Service Centre (IFSC)
Regulatory
13 January 2020
Extension of one-time amnesty scheme to furnish details of Outward Supplies till 17 January 2020
GST
13 January 2020
IRDAI releases guidelines on repatriation of dividends by insurance intermediaries having majority by foreign investors
Regulatory
08 January 2020
Government extends Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 till 15 January 2020
GST
07 January 2020
Madras HC holds provisions related to the Dispute Resolution Panel to apply prospectively from AY 2010-11
TP
07 January 2020
CBDT notifies income tax return forms ITR-1 (Sahaj) and ITR-4 (Sugam) for FY 2019-20
DT
03 January 2020
SEBI proposes introducing performance benchmarking and standardisation of private placement memorandum for AIFs
Regulatory