INSIGHTS & RESOURCES
Information for
informed decisions.
Published resources on tax, GST, accounting, compliance and business finance. Page 3. Check publication dates and seek advice on how information applies to your circumstances.
288 resources.
GST Refund of Excess Tax and Wrong Head (IGST vs CGST) 2026
Refund of excess GST paid, and of IGST paid instead of CGST/SGST (or vice versa): section 77, rule 89(1A), time limits, unjust enrichment and FAQs.
GST NewsGST Refund of Excess Cash Ledger Balance: Process in 2026
Refund of excess balance in the GST electronic cash ledger: section 49(6), no time limit, portal sanction from Nov 2026, PMT-09 option and FAQs.
GST NewsGST Refund on Deemed Exports: Supplier or Recipient Claim 2026
GST refund on deemed exports: the four notified supplies, who can claim (supplier or recipient), undertakings, relevant date, documents and FAQs.
GST NewsInverted Duty Refund Under GST 2026: Rule 89(5) and 90% Payout
Inverted duty structure refund in 2026: eligibility, new Rule 89(5) formula with input services, 90% provisional refund, exclusions, example and FAQs.
GST NewsGST Refund on Supplies to SEZ Units and Developers (2026)
GST refund on supplies to SEZ units and developers: with IGST or under LUT, the specified officer's endorsement, relevant date, documents and FAQs.
GST NewsGST Refund of ITC on Exports Under LUT: Rule 89(4) in 2026
Refund of unutilised ITC on exports under LUT: Rule 89(4) formula, 1.5x cap removed, Net ITC, realisation, 90% provisional refund and FAQs for 2026.
GST NewsGST Refund on Exports with IGST Paid: Goods and Services 2026
IGST refund on exports paid with tax: the shipping bill route under rule 96, RFD-01 for services, ICEGATE errors, Circulars 263 and 264 of 2026, and FAQs.
InsightsQuickBooks Online Bookkeeping Outsourcing for CPA Firms
How CPA firms can outsource QuickBooks Online bookkeeping to India: access roles, lock dates, the audit log, a work split and a 90-day pilot plan.
GST NewsGST on Scrap and Used Cooking Oil: RCM, 2% TDS from 1 Nov 2026
From 1 Nov 2026, used cooking oil, plastic, tyre and e-waste scrap join metal scrap: reverse charge, compulsory seller registration and 2% GST TDS.
GST NewsPost-Sale Discount GST: New Section 15(3)(b) from 1 Nov 2026
Notification 03/2026-CT puts Finance Act 2026 sections 153 to 155 in force from 1 Nov 2026: post-sale discounts, credit notes, provisional refunds.
InsightsOutsourced Accounting for UK Practices: Xero, Year-End and VAT
How UK practices can use an offshore team on Xero for year-end accounts and VAT workpapers while recruiting stays hard. Deadlines, work split and a pilot plan.
Compliance NewsMCA Extends AOC-4 to 31 Dec 2026 and MGT-7 to 31 Jan 2027
MCA General Circular 05/2026 (24 Oct 2026): AOC-4 till 31 Dec 2026, MGT-7 till 31 Jan 2027 with no additional fee. Scope, exclusions, examples.