Tag: GST
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Intermediary Services Under GST: Why Place of Supply Still Won’t Sit Still for India’s Back-Office Exporters
India’s back-office and business-services exporters keep colliding with a stubborn GST fault line: if a contract is read as intermediary service, place of supply can shift to India and export treatment can unravel. The law is moving, but not yet steadily enough.
e-invoice 30 day rule: why the Rs. 10 crore IRP cutoff may fix one fraud problem by creating another
The e-invoice 30 day rule now blocks IRP reporting of older documents for businesses with AATO of Rs. 10 crore and above. The anti-fraud logic is clear. The operational cost is not.
Blocked Credit After Safari Retreats: The Construction Fight Has Changed, Not Ended
Safari Retreats did not abolish blocked credit under GST. It changed the argument. This article reads the judgment as a principles case, tracks the legislative response, and explains where the construction ITC fight now really sits.
AI-generated invoices: when scrutiny asks for provenance, not polish
AI-generated invoices may be legally recognisable in India, but scrutiny turns on something harder than neat drafting: provenance, system control, metadata, and whether the transaction trail still holds under challenge.
Taxation of real estate developers in India: where GST, income tax and RERA collide
India's property market is not taxed by one law but by an overlapping system of GST, income tax, stamp-duty valuation rules and RERA cash controls. This deep dive explains how that architecture works for real estate developers, why confusion persists, and who ultimately bears the burden.
