Voluntary e-Way Bill Closure Facility: A New Step Towards Better GST Logistics Compliance The Goods and Services Tax Network (GSTN) has recently introduced a significant enhancement in the e-Way Bill ecosystem through the launch of the Voluntary e-Way Bill Closure Facility, enabling voluntary e-Way Bill closure after successful delivery of…

Budget 2026 GST Amendment: Export Status for Intermediary Services after Omission of Section 13(8)(b) – Compliance and Refund Guide Introduction – Budget 2026 Resolves Long-Standing GST Issue for Intermediary Services The Finance Bill, 2026 has proposed a landmark amendment under the GST framework by omitting Section 13(8)(b) of the IGST…

Reverse Charge Mechanism on Import of Services under GST: Legal Framework, Compliance & ITC Implications Introduction – Why Import of Services under RCM is a Critical GST Area In an increasingly globalised business environment, Indian companies routinely engage foreign service providers for management support, technical consultancy, legal advisory, cloud-based software,…

Job Work under GST for Manufacturing Units – Compliance Traps & Opportunities Introduction – Why Job Work is a GST Flashpoint  Outsourcing is the backbone of modern manufacturing. From machining and heat treatment to coating, assembly, and packaging, job workers enable factories to remain asset-light and flexible. GST recognises this…

GST Framework for E-Commerce Operators – Registration, TCS & Core Obligations India’s digital economy has transformed how goods and services are bought and sold. Marketplaces, aggregators, and platform-based businesses now sit at the heart of commercial activity. Recognising this structural shift, the GST law treats e-commerce as a special category…