Please click on the below link to NITYA | Indirect Tax Bulletin | July 2023 | Week 2 (Legal Precedents, Other Updates, Articles, Short Videos and Recent News) covering all recent updates.

NITYA I Indirect Tax Bulletin I July 2023 I Week 2

In this Weekly Bulletin, we have captured following:

Rulings

• Effect of subsequent judgment overruling a previous judgment
• ITC eligibility where supplier’s GST registration was cancelled before supplies were made
• Issuance of deficiency memo after success in appeal proceedings
• GST on recoveries made from employees for canteen services
• ITC eligibility on construction of integrated factory premises 

Other Updates

• Geocoding of address of principal place of business
• Condonation of delay in submission of installation certificate under EPCG Scheme

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