The Tax Post-A Bi-monthly Indirect Tax Bulletin - September 2023

BDO in India is pleased to present ‘The Tax Post’ - A Bi-monthly Indirect Tax Bulletin’ focusing on the world of Indirect Taxes, highlighting major trends across the space in India and globally, while also bringing forth practical views and experiences from our tax experts.

Presenting edition 20 of The Tax Post, spotlighting key industry trends:

Cover Story - Focuses on the restriction imposed on Input Tax Credit under GST due to lapses of the supplier.

Expert Speak – Discusses the recent developments on shareholders’ activity under OECD Transfer Pricing Guidelines vis-à-vis Cross Charge under GST.

In-Tales – Dissects the Information Technology industry and India’s position in the global arena, including issues faced by the industry from an indirect tax perspective.

Decoded – Examines an important judgment of the Hon’ble Bombay High Court on the applicable limitation period for refund of duty paid under a mistake of fact.