GST Bulletin January 2025
Judicial Updates :-
- Differential Refund Under ‘Inverted Duty Structure’ Allowed as Per Modified Formula
- GST Not Applicable on Free Bus Transportation for Employees; ITC Allowed on Motor Vehicles
- Permission to Upload ITC Details upon Transition from Composition Scheme to Regular Scheme
- GST to be paid by Uber, even if fare is collected directly by drivers registered on app.
- Upholds Restriction on ITC Refund for Exempt Education Services Under Section 17(2) of CGST Act