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GSTN Introduces Annexure-B Validation for Manual GST Refunds

May 20, 2026 822 Views 0 comment Print

GSTN has made offline Annexure-B filing mandatory for specified GST refund claims with invoice-wise validation through GSTR-2B. The advisory introduces detailed reporting requirements for ITC, HSN/SAC classification, and reversals.

Non-Uniform Practices & Procedural Ambiguities in Filing Appeals Before GSTAT

May 20, 2026 384 Views 0 comment Print

Taxpayers and professionals are facing multiple procedural doubts regarding GSTAT appeal filing requirements, including affidavits, annexures, pre-deposits, and paper books. The issues highlight lack of clarity in implementation of the GSTAT Rules and filing checklist.

Political Donations under Section 80GGC: Legal Challenges & Strategies

May 20, 2026 669 Views 0 comment Print

Income Tax authorities are increasingly reopening assessments involving political donation deductions claimed under Section 80GGC. Taxpayers are facing allegations that such donations were accommodation entries lacking genuine substance.

How to Determine Material Subsidiary Under SEBI LODR When Net Worth Is Negative

May 20, 2026 372 Views 0 comment Print

Negative net worth creates major interpretational challenges under Regulation 16 of SEBI LODR Regulations. This article explains the legal and mathematical issues involved in determining material subsidiaries.

Companies Act 2013 vs Companies Law Amendment Bill 2026

May 20, 2026 813 Views 0 comment Print

The Companies Law Amendment Bill, 2026 proposes major reforms in corporate governance, compliance, and digital regulation. This article explains how the Bill aims to modernize India’s company law framework.

Why Stock Statements and Audited Financials Never Match in Stock Audits?

May 20, 2026 834 Views 0 comment Print

Differences between audited balance sheets and stock statements can significantly impact drawing power calculations. This article explains the major reconciliation issues every stock auditor must examine.

E-Commerce Sales Without GST Registration: What Sellers Must Know

May 20, 2026 684 Views 0 comment Print

Small businesses and home-based sellers often wonder whether GST registration is compulsory for online sales. This guide explains the latest GST rules for websites, Instagram, WhatsApp, and e-commerce marketplaces.

NPA Trap: Why J&K’s MSMEs Face Distress Despite Mandatory Revival Policies

May 20, 2026 285 Views 0 comment Print

MSMEs in Jammu and Kashmir continue to face auctions and asset seizures despite mandatory RBI restructuring safeguards. The article examines how recovery-driven banking practices are pushing small businesses toward collapse.

When Filing Income Tax Return Is Compulsory Even Without Taxable Income

May 20, 2026 996 Views 0 comment Print

Filing Income Tax Return is not always linked to tax liability. This guide explains the transaction-based conditions under Section 139(1) that make ITR filing compulsory even for low-income taxpayers.

GST Refund on Exports in India (Updated as on 01-04-2026)

May 20, 2026 1128 Views 0 comment Print

GST authorities have strengthened reconciliation checks, invoice validation, and ITC scrutiny for export refunds from 01-04-2026. Exporters must ensure accurate GST filings, LUT compliance, and document matching to avoid refund delays and notices.

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