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E-Way Bill Portal: Two Important Changes You Must Know

May 28, 2026 13887 Views 0 comment Print

GSTN has made the Ship To GSTIN field compulsory for all Bill-To/Ship-To e-Way Bill transactions from 15 June 2026. Businesses using ERP or API systems must update configurations to avoid generation failures and compliance risks.

The Nation Wants Olympic Gold, But Won’t Pay the Entry Fee

May 28, 2026 771 Views 0 comment Print

The article examines how financial hardship, weak institutional support and bureaucratic delays prevent talented Indian athletes from fully participating at the global level. It argues that systemic neglect continues despite public celebration of sporting success.

FIR Against an Advocate for Filing a GST Appeal Quashed: A Defining Constitutional Moment for the Independence of the Bar

May 28, 2026 1281 Views 0 comment Print

The Court ruled that prosecuting an Advocate for professional legal work amounts to misuse of criminal law and threatens the justice delivery system. It observed that disagreement with legal interpretation cannot automatically become criminal conspiracy.

NRI ITR Filing: Taxable Income, ITR-2 vs ITR-3, TDS Refund and Bank Account Rules

May 28, 2026 1533 Views 1 comment Print

Wrong ITR form selection, incorrect residential status, and missing Indian income disclosures can create tax complications for NRIs. Proper verification of AIS, Form 26AS, and bank details is essential before filing returns.

Revised Return vs Updated Return: Budget 2026 Changes

May 28, 2026 1461 Views 0 comment Print

Taxpayers now get three extra months to correct mistakes in originally filed income tax returns. The revised return mechanism remains useful for correcting errors like missed income, deduction mistakes, and wrong capital gains reporting.

Service Exporters to File Monthly EDF Under New FEMA Export Regulations from October 2026

May 28, 2026 1998 Views 0 comment Print

Service exporters must file monthly EDF declarations from October 2026 under new FEMA regulations. Non-compliance may affect eBRC generation, GST refunds, and FEMA compliance.

ITR-1 & ITR-4: Income, Assets and Transactions That Can Never Be Reported

May 28, 2026 861 Views 0 comment Print

Taxpayers with foreign assets, high income, capital gains, or business complexities cannot file simplified ITR forms. Using the wrong form may result in defective returns and compliance notices.

Buy Back of Shares Under Companies Act, 2013: Rules, Limits & Process

May 28, 2026 495 Views 0 comment Print

The article explains the legal framework, procedural requirements, and statutory compliances governing buy back of shares under the Companies Act, 2013. It highlights approval limits, filing requirements, solvency conditions, and methods of buy back.

Sealing of Business Premises and Bank Attachment Under GST

May 28, 2026 381 Views 0 comment Print

The article explains that Section 67(4) permits sealing only for facilitating GST searches where access is denied, not for indefinite business closure. Courts have stressed proportionality and timely de-sealing to protect business operations.

SC Clarifies Scope of “Expert” Under Section 63(4) BSA While Upholding Digital Evidence Safeguards

May 28, 2026 741 Views 0 comment Print

Supreme Court held that certification of electronic evidence under Bharatiya Sakshya Adhiniyam cannot be restricted only to Section 79A government-notified examiners. Ruling allows qualified private cyber forensic experts to certify electronic records subject to judicial satisfaction.

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