Knowledge Hub
In-depth articles on GST, Income Tax, MSME schemes, and company law — written by our team to keep you ahead of regulatory changes.
Insights & Articles
Professional commentary on tax, compliance, and regulatory changes from our team.
Inverted Duty Structure (IDS) GST Refunds: Rules, Formula, and Filing Guide
A comprehensive guide to understanding and claiming GST refunds under the Inverted Duty Structure (IDS) in India. Learn about eligibility criteria, the Rule 89(5) calculation formula, key exclusions, and step-by-step procedures, authored by CA Sumit Soni.
Vishwakarma Yuva Udyami Protsahan Yojana (VYUPY): A Complete Guide to Rajasthan's New Entrepreneurship Scheme
Discover the Vishwakarma Yuva Udyami Protsahan Yojana (VYUPY) scheme in Rajasthan. Learn about eligibility criteria, interest subsidies up to 8%, margin money grants, project cost limits, and essential documentation for young MSME entrepreneurs.
RIICO E-Auction: The Complete Guide to Securing Industrial Plots in Rajasthan
A comprehensive, step-by-step guide to participating in RIICO E-Auctions in Rajasthan. Learn about registration, SSO mapping, EMD payments, bidding rules, and post-allotment payment schedules.
How to Write a Feasibility Study and Detailed Project Report (DPR)
Learn the process of project feasibility report writing and Detailed Project Report preparation for bank loans, investments, and government subsidies.
One Person Company (OPC) Registration: Process and Eligibility
Learn about One Person Company (OPC) registration online in India. Understand eligibility, SPICe+ incorporation process, and key benefits.
Dairy Farming Loan Subsidy Schemes and Project Report Requirements
Guide to dairy farming loan subsidy schemes and project report requirements in Rajasthan. Learn about AHIDF, NLM, bank loan documentation, and eligibility.
How to Register a Private Limited Company Online
Learn how to register a private limited company online in India, covering MCA SPICe+ process, fees, and requirements in Bangalore, Jaipur, and nationwide.
Legal Entity Identifier (LEI): Registration and Renewal Guide for Indian Businesses
Guide to Legal Entity Identifier registration and renewal for Indian businesses. Learn LEI number application process, fees, and rules.
Preparing CMA Data for Bank Loan Approvals: A Practical Guide
Learn the process of CMA Data preparation for bank loans. Understand Credit Monitoring Arrangement data structure, projections, and requirements.
How to Prepare a Bankable Detailed Project Report (DPR) for Business Loans
Learn how to prepare a bankable Detailed Project Report (DPR) for business loans. Understand the format, key ratios, and requirements of commercial lenders.
Preparing Industrial Project Reports for Manufacturing Setups and Bank Loans
Guide to industrial project report preparation. Learn how to draft a plant and machinery project report for manufacturing units, bank loans, and subsidies.
DPIIT Startup Recognition: Online Registration Process and Benefits
Guide to DPIIT Startup Recognition and Startup India certificate registration online. Learn eligibility criteria, registration process, and tax benefits.
Income Tax Exemptions and Seed Funding Under Startup India Scheme
Guide to Startup India tax exemptions and seed funding. Learn about Section 80-IAC tax holiday, Section 56(2)(viib) exemption, and the SISFS seed fund grant.
GST Obligations of E-Commerce Operators: Section 9(5), TCS, and the Deemed Supplier Concept
E-commerce operators under GST face a dual compliance burden: TCS collection under Section 52 and deemed supplier liability under Section 9(5) for specified services. This article examines the complex regulatory framework governing platforms like food delivery apps, cab aggregators, and online marketplaces.
Place of Supply for Digital Services and OIDAR: GST Implications for Cross-Border Transactions
Online Information and Database Access or Retrieval (OIDAR) services create unique GST challenges for both foreign suppliers and Indian recipients. This article examines the intricate place of supply rules, reverse charge obligations, and registration requirements for cross-border digital services.
GST on Real Estate Transactions: Navigating the Complex Web of Rates, Exemptions, and ITC Restrictions
GST applicability on real estate is one of the most convoluted areas of tax law, involving differential rates for affordable vs. non-affordable housing, complex ITC restrictions post April 2019, and intricate provisions for under-construction vs. ready-to-move properties.
GST Valuation Rules for Related Party Transactions and Deemed Supplies: Section 15 and Rule 28
GST valuation for transactions between related parties and deemed supplies without consideration poses one of the most contentious challenges in GST compliance. This article examines Rule 28 valuation methods, the open market value concept, and judicial interpretations of related party transactions.
Input Tax Credit Reversal under Rule 42 & 43: A Comprehensive Analysis
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Reverse Charge Mechanism under GST: Comprehensive Guide to RCM on Specified Services and Goods
The Reverse Charge Mechanism (RCM) under GST shifts the tax payment liability from the supplier to the recipient, creating unique compliance obligations. This article covers RCM on import of services, specified domestic transactions, and the intricate ITC rules applicable to reverse charge supplies.
GST Anti-Profiteering Provisions: Section 171, NAA Orders, and the Burden of Proof
Section 171 of the CGST Act mandates that any reduction in GST rate or benefit of ITC must be passed on to consumers as commensurate price reductions. This article examines the anti-profiteering mechanism, the methodology adopted by the National Anti-Profiteering Authority, and the judicial challenges to its orders.
Input Tax Credit Reversal under Rule 42 & 43: A Comprehensive Analysis
Rule 42 and Rule 43 of CGST Rules govern the complex mechanism of Input Tax Credit reversal for inputs, input services, and capital goods used for both taxable and exempt supplies. This article provides a detailed analysis of the reversal methodology, calculations, and compliance obligations.
RIICO Land Categories, Industrial Zones & Change of Land Use: A Deep Dive
Understand how RIICO classifies industrial land into different categories and zones, the rules governing permissible use of allotted plots, and the complex process for obtaining Change of Land Use (CLU) permission in Rajasthan's industrial areas.
RIICO Plot Premium, Fees & Payment Structure: What Every Industrialist Must Know
Decode the RIICO Direct Allotment fee structure — plot premium calculation, payment schedule, lease rent, service charges, interest on delayed payments, and how costs are determined for different industrial areas in Rajasthan.
RIICO Direct Allotment: Cancellation, Surrender, Transfer & Key Compliance Tips for Industrialists
Learn about the consequences of non-compliance under RIICO Direct Allotment — when allotments can be cancelled, how to surrender or transfer plots, and the top compliance tips every industrialist in Rajasthan must follow to protect their allotment.
How to Apply for RIICO Direct Allotment: Step-by-Step Procedure for Industrialists
A detailed step-by-step guide to the RIICO Direct Allotment application process — from submitting the application and required documents to getting allotment letter and taking possession of your industrial plot in Rajasthan.
RIICO Direct Allotment Policy: A Complete Guide for Industrialists in Rajasthan
Understand the RIICO Direct Allotment Policy in Rajasthan — eligibility criteria, types of industrial plots, and how industrialists can directly secure land for their business without going through the auction route.
Useful Portals & Resources
Key government portals your business should have bookmarked.