India’s Goods and Services Tax is moving from its formative years into a more mature phase. As GST approaches a decade of implementation, the 57th GST Council meeting is expected to carry importance that goes well beyond routine rate adjustments, exemption changes or compliance-related notifications. The Council has, o...
Read the full article →Expert writing across every domain, in one place
Analysis, opinions and practice notes on Income Tax, GST, Company Law, Customs, FEMA and the profession — published as they are approved by our editors.
Today's paper
The desks that publish every week.
Also worth reading
All articles →Across every practice area, most recent first.
Custom
Section 18A of the Customs Act: India’s Move Towards Trust-Based Post-Clearance Revision
1. Why post-clearance correction became necessaryFor many years, Indian customs law proceeded on the basis that the assessment of imported or exported...
CA, CS, CMA
International Accounting and Sustainability Reporting Round-up: July 2026 Developments
This global reporting update brings together recent developments from the International Accounting Standards Board (IASB), the Financial Reporting Cou...
Income Tax
Pillar Two GIR: A Strategic Filing for Indian MNEs, Not a Routine Tax Form
The global minimum tax framework under Pillar Two is designed to ensure that large multinational enterprise groups pay at least a 15% effective tax ra...
CA, CS, CMA
Global Audit Developments: IAASB’s LCE Audit Standard Update and FRC’s 2026 Reviews
This week’s international audit and financial reporting developments focus on three key regulatory updates: proposed changes to the global audit stand...
CA, CS, CMA
Can an Auditor Treat AI Output as Audit Evidence? A Reworked Perspective on NFRA’s Technology Principles
1. The changing audit environmentAudit methodology has moved far beyond traditional sampling and manual verification. What earlier started with Comput...
CA, CS, CMA
First-time Adoption of Ind AS: Moving Joint Ventures from Proportionate Consolidation to the Equity Method
1. Context: Why this transition mattersA recurring issue for Indian companies adopting Ind AS for the first time is the treatment of joint ventures in...
Browse by practice area
15,718 articles across 13 practice areas.
Article directory
Every practice area, with what is behind it.