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Thursday, May 21, 2026

GST on Employee Transport Recovery — Tamil Nadu AAR Holds Optional Bus Facility Recoveries Not Taxable under Section 7

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 By CA Surekha Ahuja "Every recovery from employees is not necessarily a taxable supply. GST applies to commercial supplies — not to pu...
Wednesday, May 20, 2026

Section 10(10D), High-Premium ULIPs and Family Insurance Structures

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 By CA Surekha Ahuja Analysis of Exemption, Aggregation and Capital Gains Taxation After Finance Act, 2021 The Finance Act, 2021 introduced ...
Monday, May 18, 2026

Credit Notes under GST: Legal Framework, E-Invoicing Compliance, Quality Rejection, and Cross Financial Year Impact

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 By CA Surekha Ahuja Section 34 of the CGST Act, 2017 read with Rule 48(4) of the CGST Rules, 2017 Credit notes under GST are statutory adju...

India’s next rise: converting family businesses into national system integrators and citizens into distributed contributors

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 By CA Surekha Ahuja The world is entering a structural transition phase shaped by geopolitical instability, economic realignment, technolog...
Saturday, May 16, 2026

From Global Uncertainty to Bharat’s Opportunity - The Economic Rise of Bharat Will Be Built by Indians

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 By CA Surekha Ahuja Modi Hai Toh Mumkin Hai The world is entering a dangerous phase of economic wars, supply-chain disruption, inflation s...
Thursday, May 14, 2026

Pre-Registration GST Supplies & Later GSTR-1 Reporting: Where Compliance Ends and Risk Begins

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By CA Surekha Ahuja Can pre-registration supplies be reported in a later GSTR-1? Understand the legal position on GSTR-1 amendment, DRC-03, ...