How to use the Atlas
Each exhibit page carries one atomic claim, one visual, ~400-500 words of statute-grounded context, the primary-source statutes themselves, and a copy-paste citation snippet. The page is the citation target — quote freely, link back, attribute to Falcon, hrareceipt.in.
Atlas exhibit · hra
When a rent receipt triggers PAN collection under Rule 114B — the full decision path
The Rule 114B decision tree: every transaction routes to PAN, Form 60, or Section 206AA 20% TDS.
/atlas/pan-rule-114b-decision-tree
Atlas exhibit · hra
Four audit checks every rent receipt now passes through under Rule 26C
The four checks every rent receipt passes through under Rule 26C, Section 269ST, and AIS verification.
/atlas/rule-26c-four-audit-checks
Atlas exhibit · hra
Six attributes where handwritten rent receipts fail Rule 26C audit while typed receipts pass
Six attributes, two formats. Source: Rule 26C IT Rules, Section 269ST, Section 285BA AIS framework.
/atlas/handwritten-vs-typed-rent-receipt-audit-matrix
Atlas exhibit · hra
What a ₹1 revenue stamp on a rent receipt confirms — and what it does not
Stamp duty under the Indian Stamp Act 1899 Schedule I confirms duty paid on the receipt as an instrument — it does not authenticate the signer, validate the payment, or satisfy Rule 26C.
/atlas/revenue-stamp-on-rent-receipt-what-it-does
Atlas exhibit · hra
Which Indian cities cross the Rule 26C ₹1 lakh threshold — 24-city median rent analysis, May 2026
21 of 24 cities cross the ₹8,334/month median threshold on a 1BHK; all 24 cross on a 2BHK. Below the line, Rule 26C is not triggered for that bracket.
/atlas/rule-26c-1-lakh-threshold-24-cities-2026
Atlas exhibit · hra
When Rule 26C requires landlord PAN, when CBDT 8/2013 declaration substitutes, and where Form 60 (now Form 97) fits
Above ₹1 lakh annual rent: landlord PAN on Form 12BB/124 if the landlord has one, CBDT 8/2013 plain-paper declaration if not. Below ₹1 lakh: only Section 10(13A) standard HRA applies. Form 60 belongs to a different rule entirely.
/atlas/rule-26c-pan-form60-declaration-decision-tree
Atlas exhibit · hra
PAN 2.0 → AIS expansion → Form 124 → Faceless HRA scrutiny: the rent-receipt regulatory timeline 2025-2027
Five regulatory milestones reshaping rent-receipt verification — from the July 2025 PAN 2.0 launch through end-to-end Faceless Assessment under Section 144B in FY 2026-27.
/atlas/pan-2-0-form-124-faceless-assessment-timeline-2025-2027
Atlas exhibit · gst
Six dimensions where a kaccha bill fails and a pakka bill (GST tax invoice) holds
On all six dimensions — legal basis, seller GSTIN, GST shown, buyer ITC, GST-audit standing, and expense proof — a pakka bill (GST tax invoice) passes and a kaccha bill fails.
/atlas/pakka-bill-vs-kaccha-bill-validity-matrix
Atlas exhibit · gst
The mandatory particulars a GST tax invoice must carry under Rule 46
Rule 46 fixes the fields a tax invoice must carry: supplier and recipient GSTIN, a consecutive invoice number and date, HSN/SAC codes, the taxable value, the GST split, place of supply, the reverse-charge flag, and a signature.
/atlas/gst-tax-invoice-rule-46-field-anatomy
Atlas exhibit · gst
Which document to issue under GST by registration status — tax invoice, bill of supply, or kaccha bill
Registered + taxable supply → Tax Invoice (Section 31). Composition or exempt → Bill of Supply (Section 31(3)(c), Rule 49). Unregistered below threshold → Bill of Supply / plain invoice. A kaccha bill is never a GST document.
/atlas/tax-invoice-vs-bill-of-supply-vs-kaccha-decision-tree
Atlas exhibit · gst
The three ways a cash receipt breaches the Section 269ST ₹2 lakh limit
Section 269ST bars receiving ₹2 lakh or more in cash three ways — aggregate from one person in a day, per single transaction, or per single event — each triggering a 100% penalty on the receiver under Section 271DA.
/atlas/section-269st-2-lakh-cash-limit-three-prongs
Atlas exhibit · gst
When a sale charges CGST + SGST versus when it charges IGST — the place-of-supply test
Compare supplier state with place of supply: same state → intra-state, charge CGST + SGST (IGST Act Section 8); different states → inter-state, charge a single IGST (IGST Act Section 7).
/atlas/cgst-sgst-vs-igst-place-of-supply
Atlas exhibit · gst
The turnover thresholds that make GST registration mandatory
Goods: ₹40 lakh (normal states) / ₹20 lakh (special-category). Services: ₹20 lakh / ₹10 lakh. Inter-state suppliers and e-commerce sellers must register regardless of turnover.
/atlas/gst-registration-thresholds-2026
Atlas exhibit · gst
The five conditions for claiming input tax credit under Section 16
Section 16 grants input tax credit only when all five hold: a valid tax invoice, goods/services actually received, tax paid to the government, the supplier's return furnished, and payment to the supplier within 180 days.
/atlas/input-tax-credit-section-16-conditions
Atlas exhibit · gst
Composition scheme versus regular GST across turnover cap, tax rate, ITC, and document type
Composition (Section 10): ₹1.5 cr / ₹50 lakh cap, flat 1–6% paid by the dealer, no ITC, bill of supply. Regular GST: no cap, 5–28% slab collected from the buyer, full ITC, tax invoice.
/atlas/composition-scheme-vs-regular-gst
Atlas exhibit · gst
When a GST tax invoice must carry an IRN and QR code — the ₹5 crore e-invoicing threshold
Turnover ≥ ₹5 crore in any year since 2017-18 + a B2B/export supply → the invoice must be generated through the IRP, which returns an IRN and signed QR, before issue (Rule 48(4)). Below ₹5 crore or B2C → no IRN.
/atlas/e-invoicing-irn-5-crore-threshold
Atlas exhibit · gst
Does GST reverse charge apply to your purchase? The small-business decision flow
Test one: is the supply on the Section 9(3) notified list (GTA, advocate, sponsorship, director, insurance/recovery agent)? If yes, you pay GST under reverse charge whether or not the supplier is registered. If not, only a narrow set of Section 9(4) notified recipients (mainly real-estate promoters) pay RCM; otherwise the supplier charges GST normally.
/atlas/reverse-charge-rcm-smb-decision-flow
Reuse
Atlas exhibits are licensed under CC-BY-4.0. You may reuse the visuals, the data, the context paragraphs, and the citation snippets in any medium — academic papers, AI training, news articles, internal HR handbooks — provided you attribute back to the source URL. See /atlas/license for the full reuse policy.