India: Recent Developments Under Indirect Tax Laws

Last Updated: 19 March 2018
Article by SKP  

In view of the implementation of GST and its impact on other indirect tax laws, various authorities have brought in amendments and clarifications to remedy any difficulty being faced by the industry. Certain critical developments in this regard are encapsulated hereunder.

Amendment under the GST law

  • Amendment to e-Way Bill Rules

    With the e-Way Bill under GST scheduled to be implemented from 1 April 2018, the government vide notification no. 12/2018-Central Tax dated 7 March 2018 has made certain amendments to the e-Way Bill Rules, which are:
    • The validity period of Over Dimensional Cargo (ODC) consignments has been prescribed as one day for every 20 kilometers or part thereof (as against one day per 100 kilometers for all other type of consignments).
    • The procedure to be followed for goods transported through an e-commerce operator or a courier agency has now been provided in the Rules.
    • An explanation has been added to clarify that if an invoice is issued in respect of both exempt and taxable supply of goods, the value of exempt supply should be excluded to determine the applicability of e-Way Bill to the consignment.
    • A specific proviso has been inserted to provide that where the goods are transported by the railways, the goods should not be delivered unless the e-Way Bill is produced at the time of delivery.
    • Where the goods are transported for a distance of up to 50 kilometers within the state or union territory, the details of the conveyance may not be updated in the e-Way Bill (earlier this limit was 10 kilometers).
    • The requirement for e-Way Bill has been done away with, inter alia, for the following:
      • Goods transported as transit cargo from/to Nepal or Bhutan;
      • Where goods are transported under customs supervision or customs seal;
      • Where the goods being transported are exempt from tax under the Notification No. 7/2017;
      • Empty cargo containers;
      • Transport for the purpose of weighing at a weighbridge within a distance of 20 kilometers.
    • Each day should be counted as the period expiring at midnight of the day, immediately following the date of generation of e-Way Bill. Earlier, each day was to be counted as a period of 24 hours.

Amendments to the Maharashtra VAT Law

The Finance Minister of Maharashtra in his state finance budget for the financial year 2018-19 has proposed the following tax amendments to the Maharashtra Value Added Tax Act, 2002:

  • Availing TDS credit
    • It has been proposed to allow contractors to avail credit of TDS paid under MVAT by the employer during the period 1 July 2017 to 31 December 2018.
  • Applicability of MVAT audit
    • Audit under the Maharashtra Value Added Tax (MVAT) Act will apply to dealers with a turnover of INR 2.5 million or more for the period of April 2017 to June 2017.
  • Monetary limit for non-recovery of tax
    • The monetary limit for non-recovery of tax and interest has been increased from INR 100 to INR 500.

Amendments to Foreign Trade Policy

  • Amendments to Forms
    • In light of the implementation of GST and non-issuance of Export Promotion (EP) copy of the shipping bills by the Customs authorities, the government vide Public Notice No. 63/2015-2020 dated 22 February 2018 has amended certain forms. Details of the same are shown in the table below:

Form no.

Particulars of form


Filing of online application for the fulfillment of export obligation under Advance Authorisation Scheme.


Filing of an online application under Duty-Free Import Authorisation Scheme.

SKP's Comments

  • In view of the future implementation of e-Way Bill, certain amendments have been brought in the e-Way Bill Rules with a view to provide certain clarifications and relaxations in respect of the procedures to be followed under the e-Way Bill provisions.
  • The proposed amendment to allow credit of TDS paid under MVAT by employers is a welcome step. However, further clarification is required on the mechanism and procedural aspects of availing such credit by the contractor.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

To print this article, all you need is to be registered on

Click to Login as an existing user or Register so you can print this article.

In association with
Related Topics
Related Articles
Up-coming Events Search
Font Size:
Mondaq on Twitter
Mondaq Sign Up
Gain free access to lawyers expertise from more than 250 countries.
Email Address
Company Name
Confirm Password
Mondaq Newsalert
Select Topics
Select Regions
Registration (you must scroll down to set your data preferences)

Mondaq Ltd requires you to register and provide information that personally identifies you, including your content preferences, for three primary purposes (full details of Mondaq’s use of your personal data can be found in our Privacy and Cookies Notice):

  • To allow you to personalize the Mondaq websites you are visiting to show content ("Content") relevant to your interests.
  • To enable features such as password reminder, news alerts, email a colleague, and linking from Mondaq (and its affiliate sites) to your website.
  • To produce demographic feedback for our content providers ("Contributors") who contribute Content for free for your use.

Mondaq hopes that our registered users will support us in maintaining our free to view business model by consenting to our use of your personal data as described below.

Mondaq has a "free to view" business model. Our services are paid for by Contributors in exchange for Mondaq providing them with access to information about who accesses their content. Once personal data is transferred to our Contributors they become a data controller of this personal data. They use it to measure the response that their articles are receiving, as a form of market research. They may also use it to provide Mondaq users with information about their products and services.

Details of each Contributor to which your personal data will be transferred is clearly stated within the Content that you access. For full details of how this Contributor will use your personal data, you should review the Contributor’s own Privacy Notice.

Please indicate your preference below:

Yes, I am happy to support Mondaq in maintaining its free to view business model by agreeing to allow Mondaq to share my personal data with Contributors whose Content I access
No, I do not want Mondaq to share my personal data with Contributors

Also please let us know whether you are happy to receive communications promoting products and services offered by Mondaq:

Yes, I am happy to received promotional communications from Mondaq
No, please do not send me promotional communications from Mondaq
Terms & Conditions (the Website) is owned and managed by Mondaq Ltd (Mondaq). Mondaq grants you a non-exclusive, revocable licence to access the Website and associated services, such as the Mondaq News Alerts (Services), subject to and in consideration of your compliance with the following terms and conditions of use (Terms). Your use of the Website and/or Services constitutes your agreement to the Terms. Mondaq may terminate your use of the Website and Services if you are in breach of these Terms or if Mondaq decides to terminate the licence granted hereunder for any reason whatsoever.

Use of

To Use you must be: eighteen (18) years old or over; legally capable of entering into binding contracts; and not in any way prohibited by the applicable law to enter into these Terms in the jurisdiction which you are currently located.

You may use the Website as an unregistered user, however, you are required to register as a user if you wish to read the full text of the Content or to receive the Services.

You may not modify, publish, transmit, transfer or sell, reproduce, create derivative works from, distribute, perform, link, display, or in any way exploit any of the Content, in whole or in part, except as expressly permitted in these Terms or with the prior written consent of Mondaq. You may not use electronic or other means to extract details or information from the Content. Nor shall you extract information about users or Contributors in order to offer them any services or products.

In your use of the Website and/or Services you shall: comply with all applicable laws, regulations, directives and legislations which apply to your Use of the Website and/or Services in whatever country you are physically located including without limitation any and all consumer law, export control laws and regulations; provide to us true, correct and accurate information and promptly inform us in the event that any information that you have provided to us changes or becomes inaccurate; notify Mondaq immediately of any circumstances where you have reason to believe that any Intellectual Property Rights or any other rights of any third party may have been infringed; co-operate with reasonable security or other checks or requests for information made by Mondaq from time to time; and at all times be fully liable for the breach of any of these Terms by a third party using your login details to access the Website and/or Services

however, you shall not: do anything likely to impair, interfere with or damage or cause harm or distress to any persons, or the network; do anything that will infringe any Intellectual Property Rights or other rights of Mondaq or any third party; or use the Website, Services and/or Content otherwise than in accordance with these Terms; use any trade marks or service marks of Mondaq or the Contributors, or do anything which may be seen to take unfair advantage of the reputation and goodwill of Mondaq or the Contributors, or the Website, Services and/or Content.

Mondaq reserves the right, in its sole discretion, to take any action that it deems necessary and appropriate in the event it considers that there is a breach or threatened breach of the Terms.

Mondaq’s Rights and Obligations

Unless otherwise expressly set out to the contrary, nothing in these Terms shall serve to transfer from Mondaq to you, any Intellectual Property Rights owned by and/or licensed to Mondaq and all rights, title and interest in and to such Intellectual Property Rights will remain exclusively with Mondaq and/or its licensors.

Mondaq shall use its reasonable endeavours to make the Website and Services available to you at all times, but we cannot guarantee an uninterrupted and fault free service.

Mondaq reserves the right to make changes to the services and/or the Website or part thereof, from time to time, and we may add, remove, modify and/or vary any elements of features and functionalities of the Website or the services.

Mondaq also reserves the right from time to time to monitor your Use of the Website and/or services.


The Content is general information only. It is not intended to constitute legal advice or seek to be the complete and comprehensive statement of the law, nor is it intended to address your specific requirements or provide advice on which reliance should be placed. Mondaq and/or its Contributors and other suppliers make no representations about the suitability of the information contained in the Content for any purpose. All Content provided "as is" without warranty of any kind. Mondaq and/or its Contributors and other suppliers hereby exclude and disclaim all representations, warranties or guarantees with regard to the Content, including all implied warranties and conditions of merchantability, fitness for a particular purpose, title and non-infringement. To the maximum extent permitted by law, Mondaq expressly excludes all representations, warranties, obligations, and liabilities arising out of or in connection with all Content. In no event shall Mondaq and/or its respective suppliers be liable for any special, indirect or consequential damages or any damages whatsoever resulting from loss of use, data or profits, whether in an action of contract, negligence or other tortious action, arising out of or in connection with the use of the Content or performance of Mondaq’s Services.


Mondaq may alter or amend these Terms by amending them on the Website. By continuing to Use the Services and/or the Website after such amendment, you will be deemed to have accepted any amendment to these Terms.

These Terms shall be governed by and construed in accordance with the laws of England and Wales and you irrevocably submit to the exclusive jurisdiction of the courts of England and Wales to settle any dispute which may arise out of or in connection with these Terms. If you live outside the United Kingdom, English law shall apply only to the extent that English law shall not deprive you of any legal protection accorded in accordance with the law of the place where you are habitually resident ("Local Law"). In the event English law deprives you of any legal protection which is accorded to you under Local Law, then these terms shall be governed by Local Law and any dispute or claim arising out of or in connection with these Terms shall be subject to the non-exclusive jurisdiction of the courts where you are habitually resident.

You may print and keep a copy of these Terms, which form the entire agreement between you and Mondaq and supersede any other communications or advertising in respect of the Service and/or the Website.

No delay in exercising or non-exercise by you and/or Mondaq of any of its rights under or in connection with these Terms shall operate as a waiver or release of each of your or Mondaq’s right. Rather, any such waiver or release must be specifically granted in writing signed by the party granting it.

If any part of these Terms is held unenforceable, that part shall be enforced to the maximum extent permissible so as to give effect to the intent of the parties, and the Terms shall continue in full force and effect.

Mondaq shall not incur any liability to you on account of any loss or damage resulting from any delay or failure to perform all or any part of these Terms if such delay or failure is caused, in whole or in part, by events, occurrences, or causes beyond the control of Mondaq. Such events, occurrences or causes will include, without limitation, acts of God, strikes, lockouts, server and network failure, riots, acts of war, earthquakes, fire and explosions.

By clicking Register you state you have read and agree to our Terms and Conditions