There is a controversy of appeal under the CGST Act and Erstwhile Pre-GST Acts.Under the erstwhile PRE GST filing of appeal and fees were optional or with 7.5% ..
As per the SOP issued by DGRM and the SOP issued in the year 20.05.2020, it is instructed to Custom and GST field Formations for the classification of risky exporters under rule 96.
The claiming of TRAN 1 through GSTR 3, When the credit was not uploaded in 2017 September, this issue is confronted to all states throughout India, the issue of credit is still being debated in all the places in respect of States through India and the department has come with a solution for the above through High court verdict.
The RBI being the Nodal bank and the central bank has come with a circular Dated 11-7-2022 to settle the export proceeds in INR for goods /supplies done in resp..
Cryptocurrency has not yet been given legal sanction in India though it has been mentioned that RBI would bring in digital currency - Central Bank Digital Currency (CBDC) using blockchain and other technologies from 2022-23.