Please click on the below link to NITYA | Indirect Tax Bulletin | September 2023 | Week 4 ​ (Legal Precedents, Other Updates, Articles, Short Videos and Recent News) covering all recent updates.

NITYA I Indirect Tax Bulletin I September 2023 I Week 4

In this Weekly Bulletin, we have captured following:

Rulings

• Reimbursement of GST subsidy
• Burden of proof in case of mismatch between GSTR-2A and GSTR-3B
• Refund of GST paid under mistake of law
• Non-generation of Part B of E-way bill

Other Updates

• Amendments relating to online gaming, horse racing and casinos
• Clarifications related to pre-import conditions in certain situation
• Exemption from payment through Electronic Cash Ledger in Customs
• Option to claim output stage refund of IGST paid
• Supply to SEZ unit / developer for authorised operations