Finance, explained for the people who file it.

2 Nov 2026

E-Invoicing Now Covers Self-Invoices Under RCM: What to Know

GSTN is introducing e-invoicing for recipient-generated self-invoices under RCM for domestic supplies and import of services from 16 October 2026.

2 Nov 2026

GST Rate Simplification 2025: Two Slabs Replace Four-Tier Structure

The GST Council has replaced India's four-tier GST structure with a simpler two-slab system of 5% and 18%, plus a new 40% rate for luxury goods.

2 Nov 2026

GST ITC Refund on Input Services: New Cut-Off Date Explained

The GST Council has restricted ITC refunds on input services in inverted duty cases to credit availed from 1 November 2026 onwards.

2 Nov 2026

E-Invoice RSP Validation Relaxed: Notification 20/2025 Explained

Notification 20/2025 suppresses e-invoice validation errors 2194, 2234, and 2235 for RSP-based invoices dated on or after 1 February 2026.

28 Oct 2026

GST Rate Structure Simplified to 5%, 18%, and 40% in 2026

India's GST Council has collapsed four tax rates into two main slabs plus a luxury rate. Here's what changed and who needs to act.

28 Oct 2026

ITC Refund on Input Services: Inverted Duty Structure Update

From 1 Nov 2026, accumulated ITC on input services qualifies for refund under inverted duty structure. Here's what changes and what to do now.

28 Oct 2026

GST Rate Changes on Tobacco Products: Notification 19/2025 Explained

Notification 19/2025-Central Tax (Rate) amends GST rates on tobacco products. Here's what changed, who's affected, and what to do now.

28 Oct 2026

Ship-to GSTIN Now Mandatory in E-Invoice and E-Way Bill APIs

GSTN mandates Ship-to GSTIN capture in e-Invoice and e-Way Bill APIs. Here's what changed, who's affected, and what to do next.

26 Oct 2026

GST Rate Structure Simplified: 5%, 18%, and 40% Slabs Explained

India's GST rate structure has been simplified to three slabs—5%, 18%, and 40%—removing the 12% and 28% rates from the 56th GST Council meeting.

26 Oct 2026

GSTR-3B Interest Calculator Update: What Changes from Jan 2026

From January 2026, GSTR-3B Table 5.1 gets smarter interest calculation with minimum cash balance benefit and flexible ITC sequencing.

26 Oct 2026

E-Invoice Ship-to GSTIN Mandate: What Businesses Must Know

GSTN has issued an advisory making Ship-to GSTIN capture mandatory in e-Invoice API, with e-Way Bill changes also updated. Here's what to do.

26 Oct 2026

GST TCS Rate Cut: E-Commerce Operators Pay 0.5% Now

The GST TCS rate for e-commerce operators has been halved from 1% to 0.5%, following the 57th GST Council recommendation. Here's what changes.

19 Oct 2026

GST Two-Tier Rate Structure & New 40% Rate: What Changed

India's GST Council approved a simplified two-tier rate structure plus a new 40% rate. Here's what it means for your business.

19 Oct 2026

GSTR-3B Interest Collection Changes: What Taxpayers Must Know

GSTN has updated how interest is computed and collected in GSTR-3B. Here's what changed and what GST filers should do now.

19 Oct 2026

Tobacco GST Valuation: RSP Method Mandatory from Feb 2026

Notification No. 20/2025-Central Tax mandates RSP-based GST valuation for notified tobacco goods from 1 February 2026.

19 Oct 2026

E-Invoice Ship-to GSTIN Mandate: Timeline Extended (June 2026)

GSTN has extended the deadline for mandatory Ship-to GSTIN in e-invoicing. Here's what changed, who's affected, and what to do next.

12 Oct 2026

5% Uniform IGST on Aircraft Parts Imports: What Changed

India now applies a flat 5% IGST on all aircraft parts, components, tools and testing equipment imports, regardless of HS code.

12 Oct 2026

GST Rate Structure Simplified: 5%, 18% and 40% Slabs Explained

GST Council has approved a new two-slab structure (5% and 18%) plus a 40% rate on luxury and sin goods, effective per Finance Act 2026.

12 Oct 2026

GST Tobacco Valuation: RSP-Based Method Now Mandatory

India mandates RSP-based GST valuation for notified tobacco goods from Jan 2026. Here's what changed and what suppliers must do now.

12 Oct 2026

E-Way Bill & E-Invoice API Changes: Ship-to GSTIN Now Mandatory

GSTN has mandated 'Ship-to GSTIN' capture in e-Way Bills and introduced voluntary e-Way Bill closure via APIs. Here's what businesses must do.

5 Oct 2026

GSTR-3B Interest Changes: What Taxpayers Must Know in 2026

GSTN has updated how interest is computed in GSTR-3B and issued a pre-deposit advisory. Here's what changed and what to do next.

5 Oct 2026

GSTAT Live by Sept 2026: Key Deadlines for GST Appeals

GSTAT goes operational by end-September 2026. Businesses with pending GST appeals must file by 30 June 2026. Here's what you need to do.

5 Oct 2026

Ship-to GSTIN Now Mandatory in E-Invoice and E-Way Bill APIs

GSTN now requires mandatory Ship-to GSTIN capture in e-Invoice and e-Way Bill APIs. Here's what changed and what businesses must do.

5 Oct 2026

GST TCS Rate Cut for E-commerce Operators: 1% to 0.5%

GST Council has recommended halving the TCS rate for e-commerce operators from 1% to 0.5% under Section 52 of the CGST Act.

28 Sept 2026

GSTN Advisory: Annexure-B Offline Utility & GST Appeal Pre-Deposit

GSTN's May 2026 advisory introduces an offline tool for Annexure-B ITC refund filings, plus clarifications on pre-deposit and appeal procedures.

28 Sept 2026

Customs Deferred Payment Scheme Now Covers Manufacturer Importers

Circular 08/2026-Customs extends deferred customs duty benefits to Eligible Manufacturer Importers with a key tax compliance declaration.

28 Sept 2026

GST Rate Rationalization 2025: Two-Slab Structure Explained

From 22 September 2025, GST moves to a two-slab structure of 5% and 18%, with a 40% rate for luxury and sin goods. Here's what changes.

28 Sept 2026

GST Rate Changes 2026: Tobacco & Finance Act Updates Explained

Notification 01/2026-Central Tax (Rate) aligns GST rates with Finance Act 2026, with separate revised rates on tobacco products. Here's what to know.

26 Sept 2026

GSTAT Appeal Deadlines 2025–26: What GST Taxpayers Must Know

GSTAT will accept appeals by end-September 2025, begin hearings by end-December 2025, and allow backlog filings until 30 June 2026.

26 Sept 2026

GSTR-3B Interest Calculator & ITC Set-Off Rules Change Jan 2026

From January 2026, GSTR-3B auto-populates tax liability breakup and allows CGST/SGST ITC to clear IGST dues after IGST credit runs out.

26 Sept 2026

TCS Rate Cut: Scrap, Minerals & LRS Remittances From April 2026

TCS on scrap and minerals drops to 2%, and LRS remittances for education and medical treatment also fall to 2%, effective 1 April 2026.

26 Sept 2026

GST Return Filing Guide: GSTR-1, 3B & 9 Explained

Which GST returns you must file, what goes in each, and the due dates, a plain-English guide for Indian startups, MSMEs and their CAs.

13 Sept 2026

Rule 88D and GSTR-2B: What Every CA Must Know About ITC Mismatch Notices

12 Sept 2026

Reverse Charge on Services in 2026: The Current List and the Changes That Trip People Up

The up-to-date RCM services list under Notification 13/2017: GTA, advocates, directors, security, sponsorship, commercial rent, plus the 2024-2025 amendments that changed the answers.

12 Sept 2026

GSTR-2A vs GSTR-2B: Which One Decides Your ITC (and Why the Answer Changed)

2A is a running mirror, 2B is a monthly photograph, and only one of them decides your input tax credit. The differences, the cut-off logic, and the reconciliation that follows.

12 Sept 2026

RCM on Import of Services: What Your OpenAI, Figma and Foreign SaaS Bills Owe the Government

Every foreign-billed SaaS subscription is a GST event. How reverse charge on imported services works, the 30-day self-invoice rule, Circular 211/5/2024 on old credit, and how to catch missed months.

12 Sept 2026

GSTR-2B Reconciliation, Step by Step: Protect Your ITC Before You File

How to reconcile GSTR-2B with your purchase register: matching, at-risk ITC, vendor follow-ups, IMS actions, Rule 37 and Section 16(4) deadlines.

26 Sept 2026

26AS & AIS Reconciliation: How to Match Your Tax Credits

How to reconcile Form 26AS and AIS before filing your ITR, spot mismatches, and fix missing TDS credits, a step-by-step guide.

26 Sept 2026

How to Reply to an Income Tax Notice (by Section)

Got an income tax notice? How to read it, what each section means, and how to respond correctly and on time, with a CA's checklist.

26 Sept 2026

Old vs New Tax Regime: Which Is Better for You? (FY 2026-27)

A clear comparison of the old and new income tax regimes for FY 2026-27, slabs, the deductions you give up, and how to decide, with worked examples for salaried and business taxpayers.

12 Sept 2026

Section 43B(h): The MSME 45-Day Payment Rule That Moves Your Deduction

Pay micro and small suppliers late and the expense deduction shifts to the year of payment. Who 43B(h) covers, the 15 and 45 day limits, and the MSMED interest at three times the bank rate.

26 Sept 2026

TDS Rate Chart FY 2026-27: Sections, Rates & Thresholds

The complete TDS rate chart for FY 2026-27, section-wise rates, threshold limits and who must deduct, a clean reference for Indian businesses and CAs.

12 Sept 2026

TDS on Rent: 194-I vs 194-IB, and the Section 393 Change from April 2026

Who deducts TDS on rent, at what rate and threshold: 194-I vs 194-IB for periods up to March 2026, and Section 393 with Form 141 under the new Income-tax Act after. NRI landlords and the cost of missing it.

22 Oct 2026

Auto-Forward Vendor Bills by Email: Gmail, Outlook & Zoho Mail Setup

Route every vendor invoice to your accounting inbox automatically. Step-by-step forwarding setup for Gmail filters, Google Workspace, Outlook and Zoho Mail.

12 Sept 2026

The RCM Credit Trap in Zoho Books: Why Lakhs Sit in 'Reverse Charge Tax Input but not due'

Zoho Books parks RCM credit in an interim account and leaves the release journal to you. Skip it and your paid tax never becomes usable ITC. How to check and fix it.

26 Sept 2026

Monthly MIS Report Format: What to Include (Template)

What a good monthly MIS report contains, P&L, cash, KPIs and a narrative, with a template founders and CAs can reuse.