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Sansa Law Desk
GST E-Invoicing April 2026: Rs. 5 Crore Threshold and New Compliance Rules
From 1 April 2026, GST e-invoicing becomes mandatory for all businesses whose aggregate annual turnover (AATO) under GST exceeds Rs. 5 crore in the financial year 2025-26. E-invoicing means generating and uploading invoices in a structured digital format on the IRP (Invoice Registration Portal) rather than creating invoices manually or using traditional software. This is not optional. Compliance is compulsory. Failure to e-invoice when mandatory results in loss of Input Tax C

Kaustav Chowdhury
3 min read
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Corporate Laws Amendment Bill 2026: CSR Threshold and Compliance Changes
The Corporate Laws (Amendment) Bill, 2026, introduced in Lok Sabha on 23 March 2026, proposes sweeping changes to the Companies Act, 2013 and the Limited Liability Partnership (LLP) Act, 2008. The most significant change for small and medium enterprises is the increase of the Corporate Social Responsibility (CSR) mandatory threshold from Rs. 5 crore to Rs. 10 crore net profit. This single amendment exempts thousands of companies from mandatory 2 percent CSR spending obligatio

Kaustav Chowdhury
3 min read
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Tribal Women's Inheritance Rights: Supreme Court Grants Equal Property Access
In July 2025, the Supreme Court delivered a historic judgment affirming that tribal women and their legal heirs are entitled to equal shares in ancestral property, rejecting the argument that tribal customs could exclude women from inheritance. In Ram Charan v. Sukhram, justices Sanjay Karol and Joymalya Bagchi held that customary law permitting gender-based exclusion from property violates the Constitution's guarantee of equality. This judgment reshapes property succession r

Kaustav Chowdhury
3 min read
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