â– Place of supply for advertising and data-hosting services by Indian entities to foreign companies regarding export status.
â– Voluntary e-invoicing enabled for B2C supplies.
â– Addressing denial of tax refunds on exports for advance authorization holders, EOUs, STPIs, etc proposed.
â– Exemption for services imported by foreign airline branches from related entities abroad without consideration.
â– Clarification on GTA (expand GTA) services
â– Amnesty scheme to take effect on 1 Nov 2024, with procedures for waiver of interest/penalties for FY 2017-2020.
â– Procedure for rectifying orders on wrong input tax credit claims
