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Business Consulting
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
Digital Natives
Unlock growth with Grant Thornton Bharat's Digital Natives solutions. Customised support for tech-driven companies in healthcare, gaming, and more.
Digital Transformation Services
Grant Thornton’s digital transformation services help traditional businesses digitalise their business models with cloud technology, IoT consulting, app development and more DigiTech solutions.
Finance Transformation
Using a holistic approach, integrating digitalisation and digital transformation we help clients achieve transparency, control, governance, and faster decision making through real-time data within the business.
Human Capital Consulting
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.
Production Linked Incentive 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.
Public Sector Advisory
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.
Tech Advisory
We have amalgamated Digital Transformation, IT Advisory & Information Management and Analytics into a new offering, DigiTech.

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Article Let's firm up for India's fab four

For the first time, plans to create India's own globally competitive CA firms has moved from headlines to action.

Vishesh C. Chandiok

| 3 min read | 26 Jun 2025

Tax, Regulatory & Finance Consulting

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...

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Direct Tax services
Our tax specialists offer a comprehensive blend of tax services, tax litigation, regulatory and compliance services, helping you navigate through complex business matters.
Indirect Tax Services
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
Transfer pricing services
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.
US Tax
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.
Financial Services - Tax
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.
Financial Reporting consulting services
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.
Fund accounting and financial reporting
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.
Compliance and Secretarial Services
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.
Global People Solutions
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.
Finance and accounting outsourcing
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
Compliance Management System
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.
Global compliance and reporting solutions
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.
Related-party transaction governance
Related-party transactions (RPTs) are common in business structures where organisations engage with their group entities, such as holding companies, subsidiaries, associate concerns, joint ventures, or key management personnel, for various operational or financial purposes.
Family Offices & Private Client Services
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.
GTMitra: Tax & Regulatory Tool
GTMitra, a specialised tax and regulatory tool by Grant Thornton Bharat, supports multinational businesses in understanding laws and regulations for effective growth strategies.
Labour codes
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.
Alerts
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.
Unlocking opportunities: India investment roadmap
The India Investment Roadmap resource is designed to navigate the complexities of Indian tax and regulatory laws, providing seamless guidance and a comprehensive set of solutions to ensure a smooth process for investors aiming to establish or expand their presence in India.
CFO Solutions
Our comprehensive suite of solutions for CFOs

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Newsletter RBI Regulatory Banking Insights

We are pleased to release the May 2025 edition of the Regulatory Banking Insights, which brings our perspective on the updates in the Banking industry during May 2025.

3 min read | 02 Jul 2025

ESG & Risk Consulting

Grant Thornton Bharat ESG and Risk Consulting provides expert governance, IT security, and forensic services, ensuring robust processes and controls for...

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Cyber
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.
Risk Optimisation
Our Governance, Risk and Operations (GRO) services encompass Internal Audit, Enterprise Risk Management, Internal Financial Controls, IT advisory, Standard Operating Procedures and other services.
Risk analytics
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.
Forensic & Investigation Services
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.
ESG consulting
Grant Thornton Bharat offers holistic ESG consulting solutions for sustainable business outcomes. With industry expertise and AI technology, we drive long-term value.

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Article Advance your ESG goals by migrating to the cloud: A Future-ready strategy

As businesses face increasing pressure to meet their Environmental, Social and Governance (ESG) goals, adopting cloud technology has become more than just a technical upgrade — it is a key strategic enabler for sustainable growth and stronger ESG performance.

Aniruddha Chakrabarti

| 5 min read | 13 May 2025

Deals Consulting

Supporting you to grow your business profitably through our partner-led deals service.

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Transaction Tax Services
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
Deal Advisory
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.
Due Diligence
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.
Valuations
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.
Overseas Listing
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.
Debt & Special Situations Solutions
Grant Thornton Bharat offers specialist debt and special situations consulting services, including restructuring, insolvency, and asset tracing solutions.

Assurance Services

Grant Thornton Bharat offers tailored assurance and auditing services in India, ensuring NFRA compliance, sector expertise, and risk-based audits for credible...

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Financial Reporting Advisory Services
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.
Financial Statement Audit and Attestation Services
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.

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Thought leadership Quarterly GAAP Bulletin – April 2025

The latest edition of the Quarterly GAAP Bulletin summarises significant accounting, auditing and regulatory updates, compiled to meet the needs of dynamic Indian businesses and focuses on key developments in India and across the globe.

01 May 2025

Global Delivery Services

Grant Thornton’s Global Delivery Services works to provide innovative multi-disciplinary solutions across service lines and expertise areas, with a global...

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Global Capability Centres

GCCs have evolved from cost-saving units to strategic hubs for innovation, digital transformation, and enterprise excellence.

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Industries

Helping you shape the future of your industry

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Agriculture

We offer top-tier agriculture consulting services, tackling challenges and driving growth in India's agri-industry. Discover our expert solutions now.

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Thought leadership Co-lending in India: Expanding credit access for MSMEs
In today’s rapidly evolving financial landscape, co-lending has emerged as a key enabler of credit expansion in India, facilitating partnerships between banks and non-banking financial companies (NBFCs) to extend credit more efficiently to underserved segments.

02 Apr 2025
Article Why India’s financial inclusion journey needs to focus on equity and access to credit
Financial services have expanded over a decade, giving millions access to bank accounts and digital payments. But true empowerment needs to reach every corner of the country if growth is to be long-term and sustained

Dharmender Jhamb
| 4 min read | 03 Mar 2025
Thought Leadership Competitive and sustainable agriculture & food processing in Kerala
The economy of Kerala is primarily driven by the services sector, which contributes 66% to the Gross State Domestic Product (GSDP).

19 Feb 2025
Article Economic Survey 2024-25: Deregulation, investment and innovation for a Viksit Bharat
India's economic growth remains for a steady trajectory with real GDP expected to grow at 6.4% in FY25 and in the range of 6.3%-6.8% in FY26, reflecting resilience despite global uncertainties.

31 Jan 2025

Asset management

We delivers tailored asset management consulting, from governance to technology transformation, enhancing growth and compliance.

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Automotive and EV

We offers expert automotive consulting for building better mobility businesses, navigating EV transitions, and staying ahead globally.

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Aviation

Elevate your aviation business with expert consulting services. From strategy to implementation, we guide you towards success in a dynamic industry.

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Banking

We offers expert banking consulting services, including regulatory compliance, risk management, governance, and transformation solutions.

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Education and ed-tech

Elevate your education sector with expert consulting services. Navigate challenges, innovate, and achieve excellence with our guidance.

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Energy & Renewables

Elevate your energy sector with our expert renewable consulting services. We guide you towards sustainable solutions for a brighter future.

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Engineering & industrial products

Our engineering consulting empowers firms with digitization, strategy, and market insights for sustainable growth.

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Fintech

We specialize in fintech consulting services, offering tailored solutions for industry challenges like risk management, regulatory compliance, and finance...

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FMCG & consumer goods

Explore our consumer goods consulting services, covering direct-to-consumer strategies, supply chain optimization, and shop floor transformation.

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Food processing

Elevate your food processing industry with expert consulting. Unlock growth, minimize waste, and drive economic prosperity for India's future.

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Gaming

Unlock new levels of success in the gaming industry with Grant Thornton Bharat. Expert gaming consulting, regulatory compliance, tax advisory, and deals...

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Healthcare

Grant Thornton Bharat healthcare consulting experts facilitating strategic planning, operational execution, and regulatory compliance for sustainable growth.

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Urban infrastructure

We offers infrastructure consulting to help cities build competitive advantage, mitigate risks, improve efficiency, and create flexible organizations.

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Insurance

Our experts provides comprehensive insurance consulting services, addressing complex challenges and opportunities in the evolving insurance landscape.

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Media

Our team of media and entertainment consulting experts crafts strategies and capabilities, empowering companies to adapt to today's industry trends.

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Medical devices

Unlock growth potential in India's medical device market with Grant Thornton Bharat expert consulting. Navigate regulations and innovate for success.

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Metals & Mining

We offers metals & mining consulting services to firms with digital integration, collaborative strategies & data-driven insights for growth.

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NBFC

Grant Thornton Bharat offers tailored strategic guidance, robust risk management, and innovative solutions for NBFCs, enhancing performance and compliance.

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Pharma, bio tech & life sciences

Navigate towards sustainable success in the health-outcomes-driven ecosystem with our Life Sciences consulting services.

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Real estate and REITs

Unlock growth opportunities by turning critical real estate issues into success with Grant thornton bharat expert real estate consulting services.

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Retail & E-commerce

Unlock bold visions for your online and e-commerce channels with Grant Thornton Bharat digital expertise and strategic guidance. Explore now.

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Specialty chemicals

We offers specialized chemical consulting services, leveraging advanced analytics for informed decisions. Enhance your industry advantage now!

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Sports

We provide sports consulting services that help organisations and governments, regardless of size, enhance their value through strategic planning, business...

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Technology

Elevate your business with custom tech solutions. Navigate challenges & seize growth opportunities with Grant Thornton Bharat technology consulting services.

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Telecom

Unlock growth potential in India's booming telecom market with Grant Thornton Bharat strategic consulting services. Trusted partners across the value chain.

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Transportation & logistics

We offers innovative transportation solutions, navigating industry changes for impactful results in a dynamic business landscape.

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Tourism & hospitality

Grant Thornton Bharat offers tourism consulting services, helping clients achieve competitive advantage in India's dynamic tourism and hospitality industry.

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Our global presence

Global Indian Programme

International Corridors

Are you seeking global opportunities? Whether it's establishing operations, enhancing capacities, or making acquisitions, we're here to help.

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India-UK
India-UK

Global Indian Programme

Helping Global Indians with cross-border investment, expansion and mobility.

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Date	Alert	Type
26 June 2025	Government of India launches portal for Scheme to Promote Manufacturing of Electric Passenger Cars in India (SPMEPCI)	IDT
25 June 2025	Computer reservation system (CRS) services not taxable as OIDAR under the service tax laws - CESTAT	IDT
23 June 2025	Government of Gujarat announces the Gujarat Electronics Component Manufacturing Policy-2025	IDT
23 June 2025	Article 24 of AIFTA does not deprive Customs authorities of issuing SCN - Bombay High Court
12 June 2025	Gujarat HC holds that omission of Rule 96(10) abates all pending refund proceedings	GST
12 June 2025	Sikkim HC allows refund of unutilised input tax credit upon closure of business	IDT
06 June 2025	Karnataka HC classifies buying support services as export, not intermediary services under GST	GST
04 June 2025	India–UK Free Trade Agreement – Terms agreed between India and UK	IDT
30 May 2025	Karnataka Platform-based Gig Workers (Social Security and Welfare) Ordinance, 2025	Regulatory Alert
30 May 2025	US Court of Appeals for the Federal Circuit grants stay; Trump's tariffs temporarily reinstated	IDT
29 May 2025	Court of International Trade invalidates Trump’s ‘Liberation Day’ tariffs, citing overreach of powers under IEEPA	IDT
27 May 2025	Government of Maharashtra notifies the Maharashtra Electric Vehicle Policy-2025	IDT
24 May 2025	SC upholds levy of service tax and entertainment tax on DTH broadcasting services	IDT
23 May 2025	Proposed US Tax Cuts package 2025 moves in Senate	Regulatory Alert
23 May 2025	Supreme Court dismisses review petition in Safari Retreats case, upholds relief on input tax credit	GST
22 May 2025	SC upholds Gujarat HC’s ruling allowing utilisation of electronic credit ledger for payment of mandatory pre-deposit under GST appeals	GST
16 May 2025	US-China – Initial trade deal	IDT
15 May 2025	Proposed US Tax Cuts package 2025	Regulatory Alert
07 May 2025	India – UK finalise Free Trade Agreement and Double Contribution Convention	FTA
25 April 2025	Central government notifies the Goods and Services Tax Appellate Tribunal (Procedure) Rules	GST
21 April 2025	CBIC issues guidelines to streamline the GST registration process	GST
18 April 2025	Kerala HC strikes down GST on services of club to members; upholds mutuality principle	GST
16 April 2025	Bombay HC invalidates demand of interest, penalty and fine on IGST for Advance Authorisation imports made prior to amendment in relevant provisions in 2024	IDT
12 April 2025	Trump’s reciprocal tariffs – Strategic pause in US Tariff Policy: Implications and opportunities for India	Customs / IDT
10 April 2025	Ministry of Electronics and Information Technology notifies Electronics Component Manufacturing Scheme, 2025	IDT
05 April 2025	Trump’s reciprocal tariffs – Implications post announcement of reciprocal tariffs and next steps	Customs / IDT
03 April 2025	Finance Bill 2025, enacted	DT
02 April 2025	Government of Kerala notifies General Amnesty Scheme, 2025, and Kerala Amnesty Rules, 2025, for settlement of arrears under pre-GST laws	IDT
01 April 2025	Government of Haryana notifies the Haryana One Time Settlement Scheme for Recovery of Outstanding Dues, 2025	IDT
01 April 2025	Mumbai Tribunal: Rights entitlements are distinct assets and are not akin to shares	DT
29 March 2025	Trump's reciprocal tariffs - Impact on India	Customs / IDT
28 March 2025	Cabinet approves Electronics Component Manufacturing scheme	IDT
27 March 2025	SC upholds Bombay HC’s ruling permitting rectification of GST return beyond statutory timeline; urges CBIC to re-evaluate timelines	GST
20 March 2025	DGFT extends due date for filing Annual RoDTEP Return (ARR) for FY 2023-24 till 30 June 2025	IDT
19 March 2025	CBIC amends CAROTAR Rules by replacing 'Certificate of Origin' with 'Proof of Origin'	IDT
13 March 2025	SC deviates from Nokia India ruling; upholds Allahabad HC’s verdict that mobile chargers sold as part of handsets cannot be taxed separately	IDT
28 February 2025	SC upholds the constitutional validity of the arrest provisions under the GST and Customs Act
20 February 2025	Government of Rajasthan notifies the Amnesty Scheme, 2025, for settlement of pre-GST dues	IDT
13 February 2025	SC upholds Sikkim HC’s decision, rules that sale of lottery tickets would not attract service tax levy	IDT
12 February 2025	Government of Karnataka announces the Karnataka Industrial Policy 2025-30	IDT
20 January 2025	Delhi ITAT upheld satisfaction of Principal Purpose Test, granting treaty benefit where TRC is available and fact pattern satisfies the economic substance test	DT
17 January 2025	CBIC issues various rate notifications to give effect to 55th GST Council Meeting recommendations	GST
16 January 2025	Regulatory functions performed by the electricity commissions not taxable under GST – Delhi HC	GST
07 January 2025	Assignment of leasehold rights in land not liable to GST - Gujarat HC	GST
02 January 2025	CBIC issues clarifications pursuant to 55^th GST Council Meeting recommendations	GST

Date	Alert	Type
27December 2024	Permission for hybrid work model for SEZ employees extended up to 31 December 2027	SEZ
22 December 2024	55th GST Council Meeting: Key recommendations	GST
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

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	51^st 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

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

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

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

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