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
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.
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.
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.
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.
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.
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.
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.
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.
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