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

NITYA I Indirect Tax Bulletin I September 2023 I Week 1

In this Weekly Bulletin, we have captured following:

Rulings

• GST on online gaming
• Amendment in Rule 89(4) is prospective
• Time limit to file refund application after issuance of deficiency memo
• Transitional credit not deniable even if reported in wrong table of TRAN-1
• Audit cannot be conducted for unregistered person
• E-way Bill requirement for intra-state movement of goods
• Distribution of gold coins as part of promotional scheme
• GST implications on canteen facility provided to employees and contractual workers
• ITC eligibility on leasehold rights

Other Updates

• Introduction of Electronic Credit Reversal and Re-claimed Statement Ledger