TraCarta / Insights / Perspectives
Insights · Perspectives

The firm's view. Written, plainly.

Technical breakdowns of legislative change, the practitioner's posture on unsettled questions, and the firm's reading of where travel tax is actually heading. Long enough to argue. Short enough to read in one sitting.

All perspectives

8 of 8 shown
11 May 2026
Hotel ITC

The hotel e-invoicing threshold has fallen far enough that almost everyone is in.

Three reductions to the threshold later, the practitioner's job on hotel input tax credit has shifted, from building the GSTIN map to trusting and verifying the portal feed.

Read
18 Feb 2026
Place of supply

Why inter-state employee travel keeps being booked the wrong way.

The recurring confusion between origin-state and destination-state ITC on flights for travelling employees, and the Section 12(9) line the firm reads.

Coming soon
04 Jan 2026
Audit defence

What a Section 73 reply on travel ITC should actually contain.

A walk through the documentation chain that holds when scrutiny arrives, and the technical shape the firm's reply notes take.

Coming soon
22 Nov 2025
Blocked credits

Section 17(5) and the long shadow of the “personal consumption” reading.

The persistent argument that hotel rooms booked for travelling employees fall under blocked credits, and why the firm does not take it.

Coming soon
08 Oct 2025
Rule 36(4)

Three years on, the GSTR-2B reflection rule is still doing more work than it should.

The firm's reading of how Rule 36(4) interacts with airline invoicing cycles, and where the practical edges sit for travel ITC.

Coming soon
15 Aug 2025
Reverse charge

RCM on bulk hotel hire: where the line actually sits.

Bulk hire of rooms for conferences and events is one of the most argued reverse-charge questions in travel tax. The firm walks its read of where RCM applies and where it does not.

Coming soon
02 Jun 2025
Structuring

Structuring travel before an IPO: what the diligence partner actually looks for.

Travel tax doesn't usually break a deal, but it can complicate one. A practitioner's view of what to fix before the diligence team arrives.

Coming soon
12 Apr 2025
Practice note

Why a small specialist tax practice is the right shape for travel tax.

A short piece on the structural reasons a focused, partner-led practice produces better travel-tax outcomes than a generalist tax shop.

Coming soon
Perspectives carry a name. Each piece is by the firm's tax desk or by a named partner. Comments and corrections are welcome at the address below; the firm has been wrong before and will be again.
on the record · partner-led
Disagree, or want a view on something else

Write to the tax desk.

The firm reads every email a tax professional sends. If a position here looks wrong, or there's a question worth a perspective the page doesn't cover, write directly.