Indirect Taxes

E-invoice is mandatory for taxpayers having turnover exceeding 10 Crores for 01-10-2022.

Notification No. 17/2022 – Central Tax, 01-08-2022.

GST – 18% GST on services provided by FSSAI; State levies are subject to GST under reverse charge.

FSSAI Order File No. RCD – 01001/07/2021 – REGULATORY – FSSAI – PART (I), dated 27-07-2022.

Extension of Customs clearances beyond normal working hours in Inland Container Depots.

Circular No. 11/2022 – Customs, dated 29-07-2022.

GST – HC allowed fresh application for refund as deficiency memo was issued by Dept. beyond statutory period.

Vodafone Mobile Services Ltd. v. Union of India – [2022] 140 taxmann.com 650 (Madhya Pradesh).