Commission or facilitation fee from abroad? See the GST treatment before and after 30 March 2026, the GST you can claim back and by when, and the defences
Commission or facilitation fee from abroad? See the GST treatment before and after 30 March 2026, the GST you can claim back and by when, and the defences to an old notice.
v1.1 — first publication 2026-11-04.
AI tools for chartered accountants
by CA Karan Gupta
Commission or facilitation fee from abroad? See the GST treatment before and after 30 March 2026, the GST you can claim back and by when, and the defences to an old notice.
Last statutory update: 4 Nov 2026 — v1.1 — first publication 2026-11-04.
Finance Act, 2026 s.157; IGST Act ss.2(6), 2(13), 13(2), 13(8)(b) (omitted); CGST Act ss.13, 37(3), 50, 54; CBIC Circulars 159/15/2021-GST and 161/17/2021-GST; Rule 96A (LUT); FEMA 23(R)/2026-RB as amended 22 Sep 2026; K.C. Overseas Education (Bombay HC, SLP dismissed 25 Aug 2025).
The workspace opens on tools.cakarangupta.com so site login and browser storage stay isolated. Print and local downloads work in the tool itself.
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