Insights & Expert Perspectives
Practical advisory articles on taxation, GCC compliance, IBC, technology, and business strategy — authored by APMH Moores Rowland partners.
Intermediary Services: Game-Changing GST Amendment
The Finance Act, 2026 has introduced a significant change to the IGST Act, 2017, fundamentally altering how intermediary services are taxed in cross-border transactions.
Provisional Refund under GST — Inverted Duty Structure
GST 2.0 reforms (56th Council Meeting) have resulted in situations where rates on outputs were reduced without corresponding decreases in input tax rates.
RoDTEP Rates Slashed by 50% – Key Impact on Exporters | Feb 2026
The Government of India announced a 50% reduction in RoDTEP rates and value caps through Notification No. 60/2025-26 dated 23 February 2026.
From Reels to Returns: GST Advisory for Influencers
A free iPhone for a reel. A USD payment from a foreign platform. A brand retainer credited every month. From a GST perspective, these are taxable events.
Key GST Compliances Before the Close of the Financial Year
As the financial year draws to a close, businesses registered under GST must review their compliance status and close any gaps before stepping into the new financial year.
Important Announcement on the 56th GST Council Meeting
The 56th GST Council unveiled historic next-generation reforms and a simplified two-tier rate structure aimed at relief for households, MSMEs, and faster compliance.
Get Ready for the UAE's Mandatory eInvoicing Programme (July 2026)
Are you prepared for the UAE's eInvoicing mandate coming into effect by July 2026 (Phase 1)? This change directly affects your invoicing process.
Recommendations of the 56th Meeting of the GST Council
Historic step in India's tax reforms — simplification of GST structure, rate rationalisation, exemptions for healthcare, and strengthened dispute resolution through GSTAT.
Frequently Asked Questions-2 (FAQs-2) on the decisions of the 56th GST Council held in New Delhi
Following the 56th GST Council meeting held in New Delhi, the Ministry of Finance has now issued a second set of Frequently Asked Questions (FAQs-2) on 16th September 2025 to provide further clarity on recent decisions.
Important Announcement on Post-Sale Discount Treatment Clarified
CBIC Circular No. 251/08/2025 clarifies that ITC need not be reversed on financial/commercial credit notes. Post-sale discounts aren't taxable unless tied to end-customer agreements or linked to defined promotional services rendered by dealers.
Permanent Establishment Analysis: UAE Entity Selling Goods or Providing Services in KSA
A UAE entity may be deemed to have a Permanent Establishment in KSA if it has a fixed place of business, undertakes long projects, or uses a dependent agent there. This analysis examines the applicable criteria under KSA Income Tax Law and the UAE–KSA DTAA.
Major GST Reforms
The Government of India has introduced comprehensive changes to the Goods and Services Tax framework through GST 2.0, majorly effective from 22nd September, 2025. These landmark reforms bring significant restructuring to tax rates, exemptions, and compliance requirements across multiple sectors.
MRP Advisory
The Central Government has issued a revised advisory dated 18.09.2025, clearly superseding the earlier advisory dated 09.09.2025. This new directive brings in specific relaxations under Rule 33 of the Legal Metrology (Packaged Commodities) Rules, 2011, particularly in relation to Rule 18(3), with the objective of easing compliance requirements for manufacturers, packers, and importers.
Elusive Market Economy Treatment
India's DGTR has launched a fresh anti-dumping probe on Halobutyl rubber imports from China — the first time China features in this product's investigation. This sparks vital questions about non-market economy status, market economy treatment, and the evidentiary standards Chinese exporters must meet.
Xero vs QuickBooks
In today's digitally connected economy, businesses—whether startups, SMEs, or multi-entity organizations—are increasingly reliant on cloud-based accounting systems. Selecting the right accounting software is no longer just a compliance decision; it is a strategic choice that impacts financial visibility, scalability, and decision-making.
Income Tax Advisory · AY 2025-2026 Compliance
31st December 2025 is the final deadline to stay within the normal income-tax compliance framework for AY 2025-26. Missing this date permanently eliminates the option to file or revise a return, leaving ITR-U as the only route — which is penal and costly.
Income Tax Act 1961 vs 2025
The Income-tax Act, 2025 is set to replace the 1961 Act entirely from April 1, 2026. While core tax rates remain unchanged, sweeping structural and procedural reforms aim to simplify compliance for every Indian taxpayer.
GST Advisory · Year-End Compliance Checklist
As FY 2024-25 comes to a close, GST-registered taxpayers should review key year-end compliances to ensure smooth transition into FY 2025-26 and avoid any penalties or compliance issues.
Understanding Audit Trails:
An audit trail records when, who, and what changes were made. From April 1, 2023, all Indian companies must maintain it for eight years for transparency, fraud prevention, and compliance. Non-compliance may lead to fines up to ₹5,00,000 or imprisonment.
Small Company, Big Relief
The MCA has raised the Small Company threshold to ₹10 Crores paid-up capital and ₹100 Crores turnover. Effective 1st December 2025, many more growing businesses now qualify for simplified compliance and reduced regulatory burden.
Understanding Ind AS 105
In today's dynamic business environment, companies often restructure, dispose of assets, or shut down certain operations to remain competitive. Ind AS 105 governs how such changes are reflected in financial statements — clearly, transparently, and in compliance.
Applicability of ISD vs Cross Charge under GST
ISD and Cross Charge are two different concepts with different purposes — yet often used interchangeably. With ISD becoming mandatory from 1st April 2025, understanding the distinction is now critical for multi-location businesses.
FAQ's on Appeals under GST
With the increasing litigations in GST law, understanding the appeal process, timelines, and legal provisions is essential for businesses to safeguard their rights. This article addresses frequently asked questions (FAQs) on GST appeals, providing clarity on key aspects and procedures.
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Applicability of Profession Tax (PTR and PTE) for FY 2024-25
This write-up provides essential information on the applicability of Profession Tax (PTR and PTE) in Maharashtra for FY 2024-25, covering the latest amendments in the PTR slabs, guidelines for filing PTR returns, and the requirement for enrolling under PTE.
Inverted Duty Structure under GST
When the tax on inputs exceeds the tax on outputs, accumulated ITC creates a working capital burden. The GST framework provides a structured refund mechanism — understanding it is key to seamless claims.
FAQs on E-Invoicing Under GST
E-invoicing under GST mandates the upload of specified invoice particulars on the Invoice Registration Portal (IRP) to obtain an Invoice Reference Number (IRN). Here is everything you need to know.
MSME Traders & Section 43B(h): Does It Apply?
Let's face the knotty question revolving around the new MSME amendment — whether the provisions of Section 43B(h) will apply to “Traders” registered under MSMED Act, 2006.
Tax Transparency in the UAE: Understanding Corporate Tax
The UAE introduced Corporate Tax to align with global standards, applicable since June 1, 2023. Every taxable person must register, stay compliant, and act within stipulated timelines — or face penalties of AED 10,000.
GST – Important Considerations Before 31st March 2024
Prepare for crucial GST deadlines by implementing e-invoicing for eligible turnovers, securing LUTs for seamless exports, opting into the composition scheme, and managing ITC and credit note filings before the specified timelines.
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