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Insights
Aug 12, 20211 min read
The Manufacture and Other Operations in Warehouse (no. 2) Regulations, 2019 (‘MOOWR Scheme’)
To promote Make in India the CBIC has introduced MOOWR Scheme to allow import of inputs and capital goods without payment of duty...
Jun 26, 20216 min read
Reversal Under Section 42 of CGST Act, 2017 upon Sale of Duty Credit Scrips
This article concerns itself to examine the issue of ITC reversal under Section 42 of CGST Act, 2017, upon sale of DCS.
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