The note highlights gaps in existing tax provisions affecting families, seniors, and small investors. It suggests targeted reforms to make tax outcomes more balanced and predictable.
Explains how the 2025 amendment removes going-concern sales from liquidation. Highlights the shift toward speed and finality over revival.
Explains the shift from transaction value to MRP-based valuation under Rule 31D. Highlights how GST will now be calculated on printed retail price.
GSTR-3B में लागू नए सिस्टम नियम के तहत RCM ITC अब सीमित कर दी गई है। तय सीमा से अधिक क्लेम करने पर रिटर्न ब्लॉक हो जाएगी।
Explains statutory and constitutional remedies available after an ex parte GST order. Highlights how improper service can revive relief even after appeal timelines lapse.
Explains how exceeding the Rs.2.5 lakh B2B tax limit under Rule 14A now triggers a portal-level block on GSTR-1. Highlights the resulting compliance deadlock and its implications.
Explains how three-candle formations reflect shifts in trader emotions and sentiment. Highlights why these patterns offer stronger reversal and continuation signals than simpler setups.
Disallowance made in an ex parte order was overturned after evidence showed a clear borrowing-to-lending link. The ruling affirms taxing only net interest where facts support it.
The piece explains what to check before opening a trading account, from registration to hidden charges. It concludes that matching platform strengths with personal habits leads to better long-term outcomes.
This article explains how Section 6 of the CGST Act reconciles single interface with cross-empowerment. It highlights how taxpayers are protected from dual control while enabling effective GST enforcement.
