Inverted Duty Structure – Anomalies removed, but is it enough?

by | Jul 21, 2022 | Articles | 0 comments

Inverted Duty Structure refund has seen its fair share of disputes under GST. Recently, GST Council made an amendment in refund formula and such change will definitely be favorable to taxpayers. However, GST Council has still not considered utilisation of ITC on capital goods even in revised formula.

Through this article, Our Partner, Mr. Deepak Suneja and Associate, Mr. Shivam Malhotra have examined the recent change in detail and have shared their thoughts on impact of such change on taxpayers filing refund under inverted duty structure.

Please click on the below link to read our article titled ‘Inverted Duty Structure – Anomalies removed, but is it enough?’

NITYA I Article 92 I Inverted Duty Structure – Anomalies removed, but is it enough

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