This webinar organised by Lakshmikumaran & Sridharan will focus on certain important issues which are to be taken care by the ‘manufacturing sector’.
Amongst other issues, the session proposes to cover the following:
(i) Availability of ITC in respect of ‘GST Debit Note’ issued after 1 January 2021 and interest applicability.
(ii) ITC on GST paid on CSR expenditure in light of recent AAR ruling in case of Dwarikesh Sugar.
(iii) Implication on ‘recoveries’ regarding transportation in light of recent AAR ruling in case of North Shore Technologies.
(iv) Correctness on the manner of determining an amount equal to ‘Adjusted Total Turnover’ by virtue of Rule 89(4) of the CGST Rules, 2017 in light of recent Circular No.147/2021, dated 12 March 2021
(v) Technical difficulties faced by ‘exporters’ while determining the quantum of refund in case of ‘Compensation Cess’.
(vi) Requirement of HSN Code mandatory after 1 April 2021 in light of Notification No.78/2020-Central Tax, dated 15 October 2020.
Speakers:
- Mr. Nirav Karia – Joint Partner, L&S
- Mr. Chaitanya Bhatt – Joint Partner, L&S