BDO in India | Indirect Tax Weekly Digest | 29 November 2022

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 Jharkhand - Deposit in ECL prior to the filing of GSTR-3B returns does not amount to discharge of tax liability, interest liability arises on delayed filing of return
• Punjab and Haryana High court - BPO services supplied directly to third parties on behalf of the recipient (both located outside India) shall be treated as export of services not as intermediary services
• Bombay High Court- SEZ unit is entitled to import all goods (except prohibited goods) without payment of customs duty for authorised operations.

We hope you find it useful and an interesting read.