Social media and digital marketing has grown into one of India’s most active service sectors, spanning agencies, boutique studios, consultants and independent freelancers. Because these are supplies of services under the Goods and Services Tax framework, they attract GST once turnover crosses the prescribed limits. This article explains, in plain terms, how GST applies to…
Goods and Services Tax has reshaped how India’s manufacturing sector is taxed. Unlike the earlier excise regime, GST is not a levy on the act of manufacture but a tax on the supply of goods, applied at each stage of the value chain with credit for taxes already paid. This article explains how GST applies…
Legal services in India sit in a distinctive corner of the GST framework. Although the standard rate on such services is 18%, most legal engagements are governed by the reverse charge mechanism, which shifts the tax liability from the advocate to the client. This article explains how GST applies to advocates, senior advocates and law…
The address you print on a GST invoice is not a formality. It decides your place of supply, whether you charge CGST and SGST or IGST, and whether the buyer can safely claim input tax credit. This article explains, for 2026, exactly which addresses a tax invoice must carry, how to handle bill-to and ship-to…
Air travel agents in India earn income primarily through commission paid by airlines and service charges collected from passengers, and both are taxable under the Goods and Services Tax (GST). Because a booking involves the air fare, taxes, and the agent’s own margin, agents often struggle to identify exactly what value GST applies to. This…
Suo moto cancellation of GST registration is a cancellation initiated by the tax department itself, rather than on a request from the taxpayer. When a proper officer has reason to believe that a registration should not continue, the officer can move to cancel it under Section 29(2) of the CGST Act, 2017. This article explains…
Form 16 is one of the most familiar documents in Indian income tax, yet the name actually refers to a family of TDS (Tax Deducted at Source) certificates rather than a single form. Each variant certifies tax deducted on a different kind of payment and is issued by a different deductor under a specific section…
A registered trademark protects the brand name, logo, or mark that distinguishes your goods or services from those of competitors, and grants the exclusive right to use it across India. Registration in India is governed by the Trade Marks Act, 1999 and administered by the Office of the Controller General of Patents, Designs and Trade…
One of the first questions founders ask before incorporating is simply, “What will it cost?” The honest answer is that the total is made up of several distinct components, and a few of them vary meaningfully by state and by the authorised capital you choose. This guide breaks down each element of the cost of…
A Director Identification Number, commonly called a DIN, is a unique identity that every individual must hold before being appointed as a director of a company in India. It is a permanent number allotted by the Ministry of Corporate Affairs (MCA) and stays with the person for life, irrespective of how many companies they are…