Sansa Law Desk

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

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

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

On 30 April 2025, a five-judge Constitution Bench of the Supreme Court delivered a landmark judgment clarifying the scope of judicial power under Section 34 of the Arbitration and Conciliation Act, 1996. In a 4:1 majority decision, the Court held that appellate courts have only limited power to modify arbitral awards, rejecting the broader view that courts could freely amend awards. This judgment fundamentally reshapes arbitration law in India and directly impacts parties who

The Reserve Bank of India released its first Monetary Policy Review of FY 2026-27 on 8 April 2026, maintaining a neutral stance and keeping the benchmark repo rate unchanged at 5.25 percent. This decision signals the RBI's confidence that inflation is manageable while growth remains the priority. For businesses, this means interest rates will likely remain stable for the near term, though external shocks could change the calculus. This article explains the RBI's reasoning, in

On 16 April 2026, the Women's Reservation Act 2023 officially came into force, marking a historic milestone in India's constitutional history. For the first time, legislation mandates that 33 percent of directly elected seats in the Lok Sabha, State Legislative Assemblies, and the Delhi Legislative Assembly must be reserved for women. This is not merely symbolic. The Act reshapes India's political representation landscape and creates significant legal and procedural obligatio

The Jan Vishwas (Amendment of Provisions) Bill, 2026 represents one of India's most sweeping business law reforms in recent years. Passed by Parliament in April 2026, this legislation amends 784 provisions across 79 Central Acts administered by 23 Ministries. The core principle is transformative: shift from criminal penalties for minor and technical violations to civil and administrative enforcement. If your business operates across multiple sectors, this article explains whi

Effective April 1, 2026, the Labour Code on Wages, consolidated from four prior labor laws, imposes a critical rule: an employee's 'Wages' (Basic Pay plus Dearness Allowance) must constitute at least 50 percent of total remuneration. Any allowances exceeding 50 percent of total remuneration are deemed 'wages' for calculating statutory contributions to provident funds, gratuity, and other entitlements. Additionally, employers must complete Full and Final settlement within 48 h

In the landmark case of Harish Rana v Union of India and Others, decided on March 11, 2026, the Supreme Court significantly expanded patient autonomy in end-of-life medical decision-making. The judgment permits withdrawal of life support treatments in cases of persistent vegetative state and recognizes the right of individuals to control end-of-life medical decisions even when they cannot communicate their wishes. This ruling expands the legal scope of passive euthanasia in I

For the first time, India's Code on Social Security formally recognizes gig workers and platform workers as a distinct category with entitlement to social security benefits. The government has established a Gig Workers Welfare Board to administer insurance schemes covering accidents, health issues, income loss, and other contingencies. Digital aggregators are required to contribute 1-2 percent of annual turnover to the fund. This represents a watershed moment in Indian labor

The Reserve Bank of India has updated its Know Your Customer and Anti-Money Laundering compliance framework for 2026. All regulated entities, including banks, NBFCs, and fintechs, must implement enhanced customer due diligence, real-time sanctions list screening with 24-hour update windows, and Politically Exposed Person checks at both onboarding and periodic intervals. The updated framework reflects India's commitment to the Financial Action Task Force recommendations and in

Effective January 2026, SEBI replaced the three-decade-old SEBI Stock Brokers Regulations 1992 with an entirely new framework. The new regulations modernize broker governance, strengthen client asset protection, and enable brokers to undertake multiple regulated financial activities under a unified regulatory umbrella. One of the most critical changes is mandatory segregation of client funds and securities, preventing brokers from committing client assets to unauthorized purp

On April 1, 2026, the Income Tax Act, 1961, was replaced by the Income Tax Act, 2025. Alongside this legislative changeover, the TDS framework underwent significant restructuring. Professional fees paid to lawyers, chartered accountants, doctors, and architects now face a uniform 10 percent TDS rate, a substantial reduction from historical rates. Technical and managerial services face a 2 percent rate. These changes require immediate vendor master updates in every company's E

The Ministry of Corporate Affairs has introduced the Companies Compliance Facilitation Scheme 2026, a one-time opportunity window for companies to regularize long-pending statutory filings at substantially reduced costs. Effective from April 15, 2026, through July 15, 2026, the scheme allows companies to catch up on missed filings with condonation of delays and reduced fees. It is designed to strengthen compliance without imposing crushing penalties on smaller entities or tho

On April 17, 2026, the Supreme Court held that an arbitration clause employing the word 'can' does not constitute a binding arbitration agreement. The ruling clarifies a longstanding ambiguity in commercial contract interpretation: what language is necessary to create a mandatory obligation to arbitrate disputes? This judgment has direct implications for thousands of commercial contracts that use ambiguous or discretionary language in arbitration clauses and for dispute resol