Read the room before the department does.

E-invoicing on exports: what to check in your LUT filings

If your turnover crosses the e-invoicing threshold, your export invoices need an IRN too. A quick checklist to keep zero-rated supplies and refunds clean.

GST audits, scrutiny and investigations: a practical guide

Scrutiny, audit and investigation are three different things with three different responses. Knowing which one you're facing — and how to respond — keeps a routine query from becoming litigation.

GST Council signals a move towards rate rationalisation

Renewed momentum on simplifying the rate structure could affect classification, pricing and ITC across several sectors. What businesses should watch for.

High Court: assignment of leasehold rights treated as transfer of immovable property

A High Court holds that the assignment of long-term leasehold rights in industrial land is a transfer of immovable property, falling outside the scope of GST.

High Court · Illustrative — replace with the actual citation

Auto-populated GSTR-3B liability: what to reconcile now

As more of GSTR-3B is locked to GSTR-1 and the IMS, the room to adjust at filing shrinks. Get your outward data right at source.

Is GST payable on the assignment of leasehold rights?

One of the most contested questions in real-estate GST. Here are the competing views, where the law currently sits, and a defensible position for transactions in progress.

Court: genuine ITC cannot be denied solely for a supplier's default

Where the recipient has paid the tax and holds a valid invoice for a genuine transaction, credit should not be reversed merely because the supplier failed to deposit tax — without first proceeding against the supplier.

High Court · Illustrative — replace with the actual citation

A monthly ITC reconciliation playbook

Input tax credit is now largely limited to what shows up in your GSTR-2B. A disciplined monthly reconciliation is the difference between claiming what you're owed and quietly losing it.

Two-factor authentication tightens on the e-way bill and e-invoice portals

Access controls on the e-way bill and e-invoice systems are tightening. Logistics-heavy businesses should update their processes before it disrupts dispatch.