NITYA | Indirect Tax Bulletin | January 2023 | Week 1

by | Jan 14, 2023 | Indirect Tax Bulletin

Please click on the below link to NITYA | Indirect Tax Bulletin | January 2023 | Week 1 (Legal Precedents, Other Updates, Articles, Short Videos and Recent News) covering all recent updates.

NITYA I Indirect Tax Bulletin I January 2023 I Week 1

In this Weekly Bulletin, we have captured following:


  • Levy of interest and penalty on Inverted Duty refund of ITC on input services
  • Single refund application to be filed for each GSTIN, supplementary claim not permitted
  • Issuance of DRC-01 and DRC-01A not mandatory
  • Restaurant service does not cover sale of bought-out food items
  • Composite Supply v. Mixed Supply
    • Supply of pencils with sharpeners and erasers
    • Right to use car parking space along with construction services

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