Blog

Ideas & insights

Tax updates, GST highlights, court room series and monthly articles from our team.

October - Article
Oct 2026

October - Article

Healthcare Consent Has to Answer Four Questions — Not Just "Yes" or "No" In healthcare, consent cannot be treated as a simple checkbox that answers whether a hospital may process a patient's data. A meaningful consent…

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Highlights of 57th GST Council Meeting
Oct 2026

Highlights of 57th GST Council Meeting

Highlights of 57th GST Council Meeting: 1. Simplification of GST Registration Process Issue a comprehensive circular and FAQs specifying the documents and information required for GST registration. Amend FORM GST REG-01…

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October - Court Room Series
Oct 2026

October - Court Room Series

Court Room Series M/s Flora Kingdom Farm Resort v. Commissioner of Commercial Taxes, Karnataka Goods and Services Tax Appellate Tribunal (GSTAT), Bengaluru Bench | Appeal No. APL/05/BUR/2026 | Decision dated 30…

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September - UPI Framework – Key Highlights
Sept 2026

September - UPI Framework – Key Highlights

UPI Framework – Key Highlights UPI continues to remain free for individuals and small merchants The new UPI framework introduces MDR only for specified merchant transactions , while keeping the vast majority of UPI…

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SEPTEMBER  - ARTICLE
Sept 2026

SEPTEMBER - ARTICLE

Legal Basis Under GDPR vs. DPDP Act, 2023: Understanding the Fundamental Difference Privacy compliance professionals often use the term “legal basis” when determining whether an organisation can lawfully process…

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FAQ's on EPFO Wage Ceiling
Sept 2026

FAQ's on EPFO Wage Ceiling

EPFO Wage Ceiling Revised to ₹25,000 1. What is the revised EPFO wage ceiling? The statutory wage ceiling for mandatory EPF/EPS/EDLI coverage has been increased from ₹15,000 to ₹25,000 per month , with effect from 17…

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SEPTEMBER - COURT ROOM SERIES
Sept 2026

SEPTEMBER - COURT ROOM SERIES

Court Room Series M/s G.R. Infra Projects Limited, Ratlam v. State of Madhya Pradesh & Ors. Court: Supreme Court of India Bench: Justice J.B. Pardiwala and Justice K. Vinod Chandran Civil Appeal No.: 11277 of 2026…

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AUGUST - COURT ROOM SERIES
Aug 2026

AUGUST - COURT ROOM SERIES

COURT ROOM SERIES Bhandari Scrap Traders v. Union of India: Section 16(2)(c) of the CGST Act and the ITC Risk for a Bona Fide Recipient The Supreme Court's affirmation of the conditional nature of Input Tax Credit…

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AUGUST - INCOME TAX UPDATE
Aug 2026

AUGUST - INCOME TAX UPDATE

INCOME TAX UPDATE: Notification No. 114/2026 dated 14 August 2026 — Key Points Subject: Foreign Assets of Small Taxpayers – Disclosure Scheme Rules, 2026 01 Key Points Effective date: The Rules come into force from 16…

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July Court Room Series
Jul 2026

July Court Room Series

GST COURT ROOM SERIES Interest and Penalty Cannot Travel Beyond the Show Cause Notice? Analysis of the Delhi High Court decision in Sh. Bhupender Kumar Proprietor of M/s Dabas Construction Co. vs. The Commissioner, GST,…

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July Income Tax Update
Jul 2026

July Income Tax Update

- CA Chaitanya Kumar Income tax Update: CBDT Circular No. 06/2026: Relief for Delay in Filing Form 10AB for Renewal of Section 80G Approval The Central Board of Direct Taxes (CBDT) has issued Circular No. 06/2026…

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JULY GST Update
Jul 2026

JULY GST Update

GST Update: GSTN Advisory: Advisory on Revision of Timeline for Amendment of Aggregate Annual Turnover (AATO), 2026 ⃝ GSTN has revised the timeline for amendment of Aggregate Annual Turnover (AATO) for FY 2025-26. ⃝ The…

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Consequences of Missing the ITR Filing Due Date
Jun 2026

Consequences of Missing the ITR Filing Due Date

Coral Metrix Issue 17 · Student Series — Income Tax Consequences of Missing the ITR Filing Due Date Shruthi Krishna Tax Consultant, CoralMetrix 31st July: The Day Your Taxes Are Due, And Your Excuses Are Not. Filing an…

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Benefits of Filing an ITR
Jun 2026

Benefits of Filing an ITR

CoralMetrix Issue 15 Benefits of Filing an Income Tax Return (ITR) More Than Just Tax Compliance Pathikonda Shivani Sreenath Direct Tax, CoralMetrix An Income Tax Return (ITR) is a document through which a taxpayer…

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Foreign Asset Schedule FA Disclosure
Jun 2026

Foreign Asset Schedule FA Disclosure

CoralTax.ai TAX MADE SIMPLE INTERNATIONAL TAXATION COMPLIANCE GUIDE Foreign Asset Schedule Disclosure: Everything Indian Residents Need to Know A complete walkthrough of Schedule FA, why it exists, who must file it,…

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Court Room Series: IN THE SUPREME COURT OF INDIA
Jun 2026

Court Room Series: IN THE SUPREME COURT OF INDIA

Court Room Series: IN THE SUPREME COURT OF INDIA CIVIL / CRIMINAL APPELLATE JURISDICTION AND ORIGINAL JURISDICTION CIVIL APPEAL NO(S). 8241 – 8244 OF 2026 [ARISING OUT OF SLP (C) NOS. 19366 – 19369 OF 2023] DIRECTORATE…

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CoralMetrix — June 2026 Newsletter
Jun 2026

CoralMetrix — June 2026 Newsletter

Coral Metrix Issue 16 · June 2026 E-Newsletter from Coral Tax AI PAN, TAN, linking of PAN and Aadhaar - Everything you need to know June 2026 · India’s Tax & Identity Infrastructure Raghavaraman R - writer…

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GST Update: e-Way Bill Portal Enhancements 2026
Jun 2026

GST Update: e-Way Bill Portal Enhancements 2026

GST Advisory e-Way Bill Portal Enhancements: What Taxpayers Need to Know GSTN has announced significant changes to the e-Way Bill system — including a mandatory "Ship To GSTIN" field and a new voluntary e-Way Bill…

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Court Room Series: IN THE HIGH COURT OF KARNATAKA AT BENGALURU Instakart Services Pvt
May 2026

Court Room Series: IN THE HIGH COURT OF KARNATAKA AT BENGALURU Instakart Services Pvt

Court Room Series: IN THE HIGH COURT OF KARNATAKA AT BENGALURU Instakart Services Pvt. Ltd. Versus Union of India Writ Petition No. 4917 of 2021 (T-RES), decided on 9-2-2026 Facts: The petitioner, Instakart Services…

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