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BDO in India | Indirect Tax Weekly Digest | 24 January 2023

24 January 2023

Read more about Indirect Tax Legislative, Judicial updates and Foreign Trade Policies in The Indirect Tax Weekly Digest by BDO in India.

This edition of the weekly digest highlights:   

  • High Court of Orissa - Taxpayer has to be allowed to rectify Form GST 1 returns where B2B supplies are disclosed as B2C.
  • High Court of Rajasthan - Honorable High court issues interim order allowing refund of tax paid on inter-state supply (IGST) against payment of applicable taxes on intra-state supply (CGST+SGST).
  • AAR – West Bengal - Healthcare services & other Social care services provided to senior citizens at their doorstep are not exempted under GST law.

We hope you find it useful and an interesting read.