The ₹32,403 crore figure was an allegation in a GST pre-show-cause notice, not a finding that Infosys evaded tax or a final demand to pay that amount. Infosys disclosed that the Directorate General of GST Intelligence (DGGI) closed the proceedings covering the full period in question, with the final closure communication received on June 6, 2025. A separate GST refund notice disclosed later is a different matter.
What the ₹32,403 crore allegation concerned
In July 2024, DGGI issued a pre-show-cause notice alleging that Infosys owed Integrated Goods and Services Tax (IGST) under the reverse-charge mechanism on services or supplies involving the company’s overseas branches. Under reverse charge, the recipient of a supply is responsible for remitting tax rather than the supplier. The period identified ran from July 2017 to March 2022.
Infosys’s June 6, 2025 filing gives the original notice amount as ₹32,403 crore. Business Standard reported the figure as ₹32,403.46 crore in 2024. These are amounts stated in connection with the allegation, not evidence that Infosys paid that sum or that an adjudicator found it liable. Business Standard’s 2024 report describes the initial notice; Infosys’s June 2025 exchange filing records the later closure.
How the original proceedings unfolded
- July 30, 2024: Contemporaneous reporting said DGGI issued the pre-show-cause notice over alleged reverse-charge IGST on services received from overseas branches, for the period July 2017 to FY 2021–22. Business Standard
- August 1–2, 2024: Infosys said Karnataka State authorities withdrew their pre-show-cause notice and directed the company to respond to DGGI’s central authority. That state-level withdrawal did not close DGGI’s proceedings. Infosys’s August 2024 disclosure
- August 3, 2024: Infosys’s later filing records that DGGI closed the pre-show-cause proceedings for FY 2017–18. Infosys’s June 2025 filing
- June 6, 2025: Infosys said it received DGGI’s communication closing the proceedings for FY 2018–19 through FY 2021–22. Together with the earlier closure, this covers the period in the original notice. Infosys said, “With the receipt of today’s communication from DGGI, this matter stands closed.” That is the company’s description of the communication, not a court ruling on the tax issue. Infosys’s June 2025 filing
How the later ₹414.88 crore notice is different
On October 9, 2025, Infosys disclosed a separate DGGI show-cause notice for ₹414.88 crore, excluding interest and penalties, concerning GST refunds. As described in the filing, DGGI alleged that services provided by overseas branches were not exports and that the related refunds were erroneous. Infosys said it filed a writ petition in the Karnataka High Court on September 19, 2025, and that, as of its October filing, no tax demand had been raised in that matter. Infosys’s October 2025 filing
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The two matters differ in amount, allegation, procedure and disclosed status:
| Proceeding | Amount | Issue described | Disclosed status |
|---|---|---|---|
| Original pre-show-cause proceedings | ₹32,403 crore, as stated in Infosys’s June 2025 filing | Alleged reverse-charge IGST on services or supplies involving overseas branches, for July 2017 to March 2022 | Infosys reported that DGGI closed proceedings covering the full period; the latest closure communication was received June 6, 2025. Infosys filing |
| Later show-cause notice concerning refunds | ₹414.88 crore, excluding interest and penalties, as stated by Infosys in October 2025 | DGGI alleged that overseas-branch services were not exports and that refunds were erroneous | Infosys reported a Karnataka High Court writ petition; a later outcome for that GST petition is not established by the cited company filing. Infosys filing |
A January 20, 2026 Karnataka High Court order dismissing Infosys WP No. 24368 of 2025 as withdrawn, with liberty to pursue a statutory remedy, concerned a tribunal order in a separate service-tax appeal. It does not establish the status of the ₹414.88 crore GST refund petition. Karnataka High Court order
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What the closure does—and does not—establish
The company’s June 2025 disclosure establishes that DGGI closed the original pre-show-cause proceedings. The cited filing does not report a court decision on the underlying reverse-charge question. The ₹32,403 crore figure therefore should not be presented as a proven tax liability, a final demand, tax paid, or an established tax loss.
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