• Circular on notice pay is applicable retrospectively
• Electronic credit ledger (ECRL) cannot be blocked in case of non-payment to supplier
• Summary SCN cannot substitute proper SCN
• No GST on reimbursement of expenses incurred by employees
• Instruction on processing of IGST refund of risky exporters
• ‘E-commerce’ definition in Exports by Post Regulations, 2018 amended
• Postal Exports (Electronic Declaration and Processing) Regulations, 2022 notified
• Rates under RoDTEP in Appendix 4R notified for the period 15 December 2022 to 30 September 2023
• Terms and conditions of work from anywhere outside SEZ amended
• Centre releases INR 17,000 crore of GST compensation to States/Union Territories
• INR 1,45,867 crore g
Source: KPMG
