·         Forum to share note on the  need to allow paperless invoicing for supplies made to un-registered customers.

·         Forum to organise meeting with GST policy wing to discuss issues of the E-commerce sector

  • Interpretational issues arising on account of IGST ( Amendment) Act 2023  – “ Place of supply” w.r.t supply of goods to B2C to be determined as per billing address as against goods delivery address
  • Continued advocacy on ESOPS classification under GST Law

Corporate Tax

  • Budget 2024- Forum submitted industry recommendations for the interim budget 2024
  • Forum to submit representation in connection with ad-hoc additions and uncorroborated information during assessment proceedings and other challenges being faced by taxpayers 


  • Ongoing advocacy to address difficulties emerging from 
  • Circular classifying Telecom products and equipment
  • pursue exemption for sectors like telecom and certain medical equipments from the application of Manufacturing & Other Operations in Warehouse (MOOWR) Scheme under Section 65A of Customs Act.
  • NCTC (CBIC) alert on import of cocoa products. 

For the latest on tax updates, subscribe to our US India Tax Forum newsletter and visit our website:

Subscribe to our
Daily Newsletter Weekly Newsletter