Indirect Tax Weekly Digest | 07 April 2021

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:   

• AAAR Tamilnadu- Taxability of gift voucher, gifts, Pre-paid instruments, and its time of supply
• AAR-Karnataka - Supply of license of pre-developed software amounts to supply of goods
• High Court-Gujarat - Bench disposes of the Writ application permitting to rectify GSTR-3B which was submitted inadvertently with wrong turnover and ITC claim.

We hope you find it useful and an interesting read.