Tax law in India changes continuously — the new Income-tax Act, GST 2.0's rate reforms, evolving TDS and ROC requirements. Our role is to keep a client's compliance position, and its litigation exposure, current at all times.
The practice is led by partners with distinct standing in GST and indirect tax, and in income-tax litigation respectively — clients engage a named specialist in the relevant law, not a generalist compliance desk.
The next-generation rate reform from the 56th GST Council — primary slabs of 5% and 18%, with 40% for demerit and luxury goods — is now embedded across invoicing. Businesses should ensure their ERP rate masters reflect the revised slabs.
A GSTN advisory makes the Ship-to GSTIN mandatory in the IRN and e-Way Bill APIs wherever Ship-to information is present. A voluntary e-Way Bill closure facility has also been introduced.
Output liability is now hard-locked in GSTR-3B, Input Tax Credit is governed through the Invoice Management System, and a statutory three-year bar blocks filing of old-period returns.
