GST
Sample update: Tighter matching between supplier filings and buyer credit
An illustrative update on how credit eligibility increasingly depends on supplier reporting — and what finance teams should reconcile each month.
Read moreCOMPLYAIIndependent educational publication
Indian Compliance.
Explained.
“Complex tax and regulatory developments, explained clearly.”
Independent educational content covering Indian tax, GST, FEMA, corporate law and regulatory developments.
01 — Developments
What’s New
Recent tax and regulatory developments, summarised in plain language.
Income Tax
Sample update: Mapping familiar sections to the Income-tax Act, 2025
An illustrative note on why section numbers in contracts, policies and ERP tax codes may need review as the new Act takes effect.
Read moreFEMA
Sample update: Reporting reminders for overseas investments by individuals
An illustrative summary of the reporting steps that follow an overseas investment under the Liberalised Remittance Scheme.
Read more02 — Explainers
The 60-Second Rule
One provision, one question, one clear explanation — readable in about a minute before you dive deeper.
01GST
Why can a GST invoice be valid but ITC still be denied?
An invoice proves a supply took place. It does not, on its own, prove that the credit has flowed through the GST system.
- Difficulty
- Intermediate
- Reading time
- 5 min
02Income Tax
Section 43B(h): Why does delayed payment to an MSME matter?
This provision turns a supplier payment deadline into a tax deduction rule. Missing it changes which year you can claim the expense.
- Difficulty
- Foundation
- Reading time
- 4 min
03Income Tax
Does every payment to a foreign company attract withholding tax?
Not every foreign payment is taxable in India. But the analysis must be done before the money leaves — not after.
- Difficulty
- Advanced
- Reading time
- 6 min
03 — Test yourself
Compliance Puzzle
Real-world scenarios. One best answer. A clear explanation either way.
Puzzles are designed to test how you would approach a situation — which question to ask first, and which provisions are in play — rather than to test memory.
Try all puzzlesIncome Tax· Foundation
Demo contentA company pays ₹12 lakh to an Indian consultant during the year for professional advisory services.
What should the finance team consider first?
04 — Judicial thinking
Case Law in 5
How courts and tribunals approach recurring questions — the issue, the reasoning and what to take away.
GSTDemo · Illustrative
The issue
Can a buyer who paid GST to a genuine supplier lose input tax credit because the supplier failed to deposit the tax?
- Facts in brief
- A textile manufacturer paid GST to its yarn supplier. The supplier collected the tax but never deposited it, and the department reversed the buyer’s credit.
- What the court considered
- Whether the buyer had taken reasonable steps to verify the supplier, and how far a recipient can be held responsible for a supplier’s default.
Key takeaway
Due diligence evidence — vendor verification, proof of movement of goods, payment trails — is a buyer’s best protection when supplier compliance fails.
Income TaxDemo · Illustrative
The issue
Is a payment for an off-the-shelf software licence a “royalty” requiring tax withholding?
- Facts in brief
- An Indian distributor bought software licences from a foreign developer for resale. It did not deduct tax. The officer treated the payments as royalty.
- What the court considered
- The difference between transferring a copyright and transferring a copy of a copyrighted product, read with the definition of royalty in the tax treaty.
Key takeaway
Read the licence terms closely. What rights are actually transferred often determines the tax outcome.
Companies ActDemo · Illustrative
The issue
What happens when a company fails to spend its CSR obligation and does not transfer the unspent amount on time?
- Facts in brief
- A listed company earmarked CSR funds for a multi-year project but missed the deadline for transferring the unspent balance to a dedicated account.
- What the court considered
- The distinction between ongoing and other projects under the CSR framework, and whether a procedural lapse should attract the full penalty.
Key takeaway
Classify CSR projects correctly at the outset and calendar the transfer deadline for any unspent amount.
05 — In development
ComplyAI Lab
Interactive educational tools we are building to make regulation easier to explore.
- 01
Compliance IQ
A short, scored assessment across tax, GST and corporate law to benchmark your working knowledge.
Coming soon - 02
Tax Concept Explainers
Layered explanations that start with one sentence and expand to the statutory detail on demand.
Coming soon - 03
Regulatory Timeline
How key provisions evolved — amendments, circulars and effective dates — on a single timeline.
Coming soon - 04
Decision Trees
Step-by-step questions that show how a provision applies to a scenario, and where judgement is needed.
In research - 05
AI Experiments
Carefully reviewed experiments in using AI to summarise and compare regulatory text.
In research
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Short explanations. Practical examples. Indian tax and regulatory developments.