Insights
Tax & Regulatory Updates
Regulatory positions change. Everything in this category is dated, and states the source it was checked against, so an older note is never mistaken for the current position. For anything time-sensitive, confirm the current requirement before acting.
Income Tax Act, 2025 Is Now in Force: One Transition Point Businesses Should Keep in Mind
Income Tax Act, 2025 Is Now in Force: One Transition Point Businesses Should Keep in Mind
GSTR-3B Interest Calculation Now Considers the Minimum Cash Ledger Balance
GSTN changed the GSTR-3B interest computation from the January 2026 period so the minimum Electronic Cash Ledger balance is considered in the prescribed calculation.
E-Invoice and E-Way Bill API Changes Took Effect From 1 August 2026
Businesses using ERP, GSP or API-based e-Invoice and e-Way Bill processes should check their systems after GSTN's August 2026 changes.