GST
2 articles
GST11 Aug 2026·5 min
GST rate rationalisation: a simpler slab structure and what it means for business
The move toward a simpler GST rate structure is one of the most significant indirect-tax developments in years. Here is a practical view of what rationalisation changes for pricing, systems and compliance.
By Mrudulatha DevdasRead more
GST30 Jan 2026·5 min
Input Tax Credit Reconciliation under Rule 36(4): A Practical Guide
Rule 36(4) restricts ITC to amounts reflected in the supplier's GSTR-1. Here is how to operationalise the rule for monthly compliance.
By Mrudulatha DevdasRead more