May, 2023 – Issue No. III


E-invoicing mandatory for the taxpayers having aggregate turnover exceeding Rs. 5 Cr from 01.08.2023.
Special drive announced to identify fake GST registrations. To be conducted between May 16th to July 16th.
Last date for exercise of option by GTA to pay GST under forward charge for the FY 2023-2024 – 31.05.2023.


Import of Apples under ITC (HS) 08081000 is ‘Prohibited’ wherever the CIF Import Price is less than or equal to Rs. 50/- per kilogram. Minimum Import Price (MIP) conditions shall not be applicable for imports from Bhutan.


Application for removal of name, before ROC – can be filed only after filing of pending / overdue Financial Statements and Annual Returns.

The Indian Tax Advisors