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Infosys Accused of Rs 32,000 Crore Tax Evasion Fraud: GST Intelligence Launches Investigation

The investigation focuses on the non-payment of GST on services received from Infosys’s overseas branches. The company maintains it is in full compliance with GST laws.

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Infosys, one of India’s leading IT services companies, is currently under investigation by the Directorate General of GST Intelligence (DGGI) for alleged evasion of Goods and Services Tax (GST) amounting to over Rs 32,000 crore. According to internal documents, the alleged evasion spans from July 2017 to the financial year 2021-2022.

The DGGI’s investigation centers around Infosys’s overseas branches, which the company established to service clients as part of its agreements. Under the Integrated GST (IGST) Act, these branches and the parent company are treated as ‘distinct persons.’ Infosys is accused of not paying GST on services received from these overseas branches, which were treated as expenses for the branches but should have been subjected to GST under the reverse charge mechanism.

On June 27, Infosys received a notice from the DGGI regarding the investigation. The company has stated that it believes it is in full compliance with state and central GST laws. The document suggests that Infosys Ltd Bengaluru is liable to pay GST on supplies received from its branches located outside India, highlighting a discrepancy in the treatment of these transactions.

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This is not the first instance of GST-related issues for Infosys. Earlier this year, the Odisha GST Authority imposed a penalty of Rs 1.46 lakh on Infosys for availing ineligible input tax credit. However, the current investigation’s scale is significantly larger, involving over Rs 32,000 crore.

The DGGI investigation is ongoing, and further action will likely include a detailed case report and potentially a visit from DGGI officials or a formal demand for information and a summons. Infosys has yet to respond to requests for comments on the ongoing investigation.

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