Finance Insights — Page 64 of 67

Suo motu GST cancellation does not always mean the business is finished — but it does mean the compliance clock is running. Revocation requires fixing the…

Voluntary GST registration looks attractive when customers demand a GST invoice or when input tax credit is being lost. But once you register, GST is not…

Before 2016, a defaulting company's promoters could often keep running it — and keep delaying creditors — for years through overlapping, slow-moving legal proce

Two creditors owed money by the same company file under different sections of the IBC depending on what kind of debt they're owed — and the operational creditor

A supplier owed a genuinely large, seemingly undisputed amount can still lose a Section 9 IBC application entirely — because the debtor doesn't need to prove th

IBC was designed around a strict clock — resolve the company within 180 days, or move toward liquidation. In practice, the clock has proven far more flexible th

Promoters who personally guaranteed their company's loans used to treat that guarantee as a formality banks rarely enforced in practice. IBC's personal guaranto

When a company is liquidated under IBC, there is a strict, statutorily fixed order in which claims are paid — and understanding exactly where your claim ranks i

Regular CIRP can be too slow and too disruptive for a small business — losing management control for months while a resolution process plays out can itself dest

Employees at a company entering CIRP face genuine uncertainty — but the law treats different categories of what they're owed very differently, and the distincti

Listed company compliance isn't one annual exercise — it's a recurring quarterly cycle with its own deadlines for each filing, and missing even one of them (not

Insider trading law doesn't just prohibit trading on secret information — it defines a specific category of information (UPSI) and a specific category of people

Not every related party transaction needs shareholders to weigh in — but once a transaction crosses a specific materiality threshold, approval isn't optional, a

A company can leave the stock exchange in two very different ways — one initiated by its own promoters wanting to take it private, the other forced on it by the

A functioning whistle-blower mechanism isn't just a policy document sitting on a company website — SEBI and the Companies Act both require a real, operational e

A company can't simply decide to buy back shares in whatever quantity and however it likes — SEBI's buyback framework caps the size relative to the company's ow

Buying a large stake in a listed company isn't just a private transaction between buyer and seller — cross certain thresholds, and SEBI's Takeover Code obligate

For designated persons at a listed company, "I didn't actually know anything price-sensitive" is not a defense during a closed trading window — the restriction

A bank doesn't need to fail before RBI intervenes — the PCA framework is designed to trigger supervisory restrictions well before that point, based on three spe

A wave of predatory lending apps — aggressive recovery tactics, hidden charges, opaque data collection — pushed RBI to draw a hard structural line: fintech apps

Banks have the low-cost capital but often lack last-mile reach into underserved borrower segments; NBFCs have the reach and underwriting agility but a higher co

That periodic "please update your KYC" message from your bank isn't random — it's driven by a specific risk-categorisation cycle RBI mandates, with high-risk ac

RBI's attempt to force banks into rigid, near-automatic insolvency referrals on a single day of default got struck down by the Supreme Court — the framework tha

Not every company that lends money or holds financial investments needs to register as an NBFC — RBI applies a specific two-part financial test to determine whe

A PMLA investigation cannot exist in isolation — it always needs an underlying "scheduled offence" to attach to. Understanding this predicate-offence requiremen

Every bank account in India sits under a quiet, continuous monitoring obligation most customers never see — and the specific trigger for a report isn't the tran

A shell company's named director or nominee shareholder is often not the person actually controlling the money — beneficial ownership rules exist specifically t

The Enforcement Directorate can freeze a person's property before any trial concludes — but that provisional freeze isn't permanent by default, and understandin

PMLA reporting obligations were never limited to banks — but a 2023 amendment specifically pulled certain client-facing activities of chartered accountants, com

Two customers with identical account balances can sit in completely different KYC risk categories — the classification has almost nothing to do with how much mo

Not every construction project falls under RERA — the Act draws a specific size line, and projects below it, along with a handful of other defined categories, s

Before RERA, a "1,200 sq ft flat" could mean wildly different actual living space depending on which builder was selling it — RERA fixed this by mandating prici

A builder missing the promised handover date isn't just a frustrating wait — it triggers a specific statutory choice for the buyer, between exiting with a refun

Before RERA, a builder could take your booking money and use it to fund an entirely different, unrelated project — sometimes leaving your own project starved of

Filing a RERA complaint is deliberately designed to be more accessible than ordinary civil litigation — lower fees, a defined disposal timeline, and a specific

A delayed-possession buyer often has a genuine choice of forum — RERA and the consumer courts both have jurisdiction to hear real estate grievances — and pickin

Many pre-RERA builder-buyer agreements were drafted almost entirely in the builder's favour — RERA specifically targeted a handful of the most common one-sided

RERA doesn't just regulate builders — real estate agents facilitating transactions in RERA-registered projects have their own, separate registration obligation,

Most arbitration clause problems are invisible until a dispute actually arises — a poorly worded clause sits harmlessly in a contract for years, then becomes th

Arbitration takes time to set up — but a dispute sometimes needs urgent action before a tribunal even exists. Section 9 exists specifically to bridge that gap,