India: Uniform procedures for GST refund claims; tax withholding on benefits

KPMG reports about recent tax developments

KPMG reports about recent tax developments

The KPMG member firm in India has prepared reports about the following tax developments (read more at the hyperlinks provided below).

  • Clarification on procedures for GST refund claims: The Central Board of Indirect Taxes and Customs (CBIC) issued guidance concerning different practices being followed by various adjudicating officers regarding refunds and specifically refunds of goods and services tax (GST). The guidance provides for uniform treatment of refund claims. Read a June 2022 report [PDF 566 KB]

  • Guidelines to address tax withholding, benefits from business or profession: The Central Board of Direct Taxes issued guidelines in a “question and answer” (Q&A) format to address certain difficulties that taxpayers may encounter regarding the withholding (deduction) of tax under Section 194R (as added to the tax law by the Finance Act, 2022, requiring tax withholding at the rate of 10% on the value or aggregate of value of such benefits or perquisites, effective 1 July 2022). Read a June 2022 report [PDF 419 KB]


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