Foreign Portfolio Investment (FPI) in India: The Definitive 2026 Regulatory Guide Key Takeaways The Core Definition: Foreign Portfolio Investment (FPI) refers to overseas investments in Indian securities—including equity shares, government bonds, corporate debt, and units of investment vehicles—where an individual

GST Registration Cancellation: The Complete 2026 Process & Impact Guide Key Takeaways Voluntary vs. Suo Motu: Cancellation can be initiated voluntarily by the taxpayer (due to business closure, transfer, or restructuring) or suo motu by the proper officer (due to

Letter of Undertaking (LUT) under GST: The Definitive Compliance Guide for Exporters (2026) Key Takeaways Zero-Rating Powerhouse: Exporting goods or services from India without paying Integrated GST (IGST) is possible through a Letter of Undertaking (LUT) filed via Form GST

Master GST Valuation Rules: How to Avoid Costly Disputes and Win Tax Assessments (2026 Guide) Key Takeaways The Transaction Value Anchor: Under Section 15(1) of the CGST Act, transaction value is the primary basis for GST, provided the buyer and

GST Compliance Guide: Decoding Agency Services, Del-Credere Agents, and Job Work Rules In the contemporary Goods and Services Tax (GST) framework, navigating the precise tax classifications, compliance boundaries, and operational mechanisms for intermediaries and outsourced supply chains is critical. Whether

Job Work Provisions Under GST Section 143: A Comprehensive Compliance Manual Outsourcing manufacturing steps, processing, assembly, or treatment is an essential operational model for modern enterprises, MSMEs, and manufacturers. Under the Goods and Services Tax (GST) regime, Section 143 of

GST on Entertainment & Events: The Complete 2026 Compliance Guide Key Takeaways Unified Indirect Taxation: State-specific entertainment taxes have been fully integrated into the nationwide Goods and Services Tax (GST) framework under Service Accounting Code (SAC 9996 for entertainment/admission and

Prizes, Awards, and Taxes: A Comprehensive 2026 Guide Key Takeaways The 30% Flat Tax Rule: Winnings from lotteries, crossword puzzles, games shows, card games, and other sports/gambling events are taxed at a flat rate of 30% (plus applicable surcharge and

GST on Leasing & Renting of Equipment: The 2026 Compliance Guide Crafted by the tax advisory team at CleverCoins (Phone: +91 77389 59862 | Email: client@clevercoins.org | Address: Ideal Market, Mumbra, Thane-400612) Key Takeaways Classification is Paramount: In 2026, leasing