Indirect Taxes
Union Budget 2023
Finance Bill 2023
Customs Act 1962
Section 25(4A)
Settlement Commission Section 127C
Customs Tariff Act 1975
Anti-Dumping Duty Section 9A
Countervailing Duty Section 9
CGST Act 2017
Composition Levy Section 10
ECO Supply Section 122(1B)
Input Tax Credit Section 16(2) 180 Days
Blocked Credit Section 17(5) CSR
Warehoused Goods Section 17(3)
Schedule III Retrospective
Section 23 Registration Exemption Overriding Section 24
Outer Time Limit Returns Section 37 Section 39 Section 44
Refund Section 54(6) Provisional ITC Scrapped
Interest on Delayed Refund Section 56
Decriminalisation Section 132(1)
Compounding of Offences Section 138
Information Sharing Section 158A
IGST Act 2017
OIDAR Section 2(17)
Non-Taxable Online Recipient Section 2(16)
Transportation of Goods Place of Supply Section 12(8)
CA Virender Chauhan
CA Shubham Khaitan
ICAI
PDF
March 2023
· 18 min read
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