We are pleased to share that the Indirect Tax Digest (previously Indirect Tax Weekly Digest) will now pack together updates on a fortnightly frequency.
Highlights
- Kerala High Court – Input Tax Credit cannot be denied merely based on a mismatch between Form GSTR-2A and Form GSTR-3B.
- Delhi High Court – Amendment to Rule 89(4)(c) of the CGST Rules restricting refund of unutilised input tax credit by capping the value of export turnover cannot be applied retrospectively…
Source: BDO India
