Recently in case of Genpact India Pvt. Ltd. Vs Union of India and others [CWP-6048-2021 (O&M) Date of Pronouncement:11.11.2022], it was held by the hon’ble Punjab and Haryana High Court held that BPO services provided to Overseas client would not fall under “intermediary” services. In the aforesaid judgment, court has found that: The petitioner provides […]
CBIC on Thursday, November 10, 2022 issued circular no. 181/13/2022-GST for clarification on refund related issues in GST. Officials of CBIC Said that, “Representation have been received from the trade and field formation seeking clarification on various issues pertaining to the implementation of the notification no. 14/2022-Central Tax dated 05.07.2022, issued to amend the formula […]
The Central Board of Indirect Taxes and Customs has revised the aggregate turnover for e-invoicing from 100 crores to 50 crores w.e.f 1st April 2021. Complete Notification is provided below for reference purpose. Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 05/2021–Central Tax New Delhi, […]