CAclubindia Articles

Conflicting Advance Rulings Under GST: The Emerging Transitional Role Of GSTAT

Posted by Raj Jaggi

12 May 2026 173 Views

Explore how the GST Advance Ruling mechanism evolved from a tool for tax certainty to a system facing conflicting State rulings. Learn how the Finance Act, 2026 and Notification No. 18/2024-Central Tax empower GSTAT's Principal Bench to resolve inconsistencies and strengthen uniform GST interpretation across India.

From Survival to Stability in Microfinance

Posted by Affluence Advisory 12 May 2026 172 Views

India's microfinance sector is showing strong signs of recovery as asset quality improves, collections stabilise, and leading MFIs return to growth mode. Discover how disciplined lending, stronger risk management, and rising borrower demand are reshaping the future of microfinance in 2026.

Whether TDS payments are more Tedious or Easy under the new Act

Posted by CA Umesh Sharma 12 May 2026 385 Views

Income Tax Act 2025 introduces Single Challan facility for TDS payments from April 2026. Learn new Section 393 codes, updated TDS rates, compliance rules and how taxpayers can avoid payment errors under the new system.

TDS on Commission: Transition from Section 194H to Section 393 in 2026

Posted by Rahul Ghosh 11 May 2026 3956 Views

Understand the TDS on commission provisions under the new Income-tax Act, 2025. Learn about Section 393, 2% TDS rate, Rs 20,000 threshold, PAN implications, exemptions and key changes from the Income-tax Act, 1961 explained in simple terms.

When Statutory Regulation Is Treated As A Taxable Service: The Constitutional Limits Of GST

Posted by Raj Jaggi

11 May 2026 190 Views

Can GST apply to Electricity Regulatory Commissions? Explore landmark High Court rulings, the constitutional limits of GST, and why regulatory fees may not qualify as taxable consideration.

External Commercial Borrowing (ECB): A Strategic Gateway to Global Capital

Posted by Affluence Advisory 11 May 2026 113 Views

ECB Explained: Discover how Indian companies borrow from foreign lenders, RBI's ECB framework, maturity rules, permitted uses, forex risks and key benefits of overseas borrowing.

ITA 2025: Can Mere Suspicion Trigger Seizure? Karnataka HC's Xiaomi Verdict Explained

Posted by Vivek Jalan 11 May 2026 706 Views

Can mere suspicion trigger seizure of foreign assets? Explore how Section 247 of ITA 2025 links with the Black Money Act, the Karnataka HC's Xiaomi ruling, and the legal framework behind foreign asset seizure.

Post Office Monthly Income Scheme 2026: Know How To Earn Rs 16,650 per Month?

Posted by Mitali 09 May 2026 376580 Views

Know Post Office Monthly Income Scheme 2026 interest rate, monthly income calculation, tax rules, eligibility, deposit limits, maturity and how to earn ₹16,650 monthly.

When the Supplier's Default is the Recipient's Lose of GST ITC

Posted by Bimal Jain 09 May 2026 371 Views

Gujarat HC upholds Section 16(2)(c) CGST Act in Maruti Enterprise, creating a direct conflict with Tripura, Gauhati and Karnataka HC rulings on bona fide ITC claims.

Beyond the Books: How the DPDP Act is Reshaping the CA Profession

Posted by Niyati 09 May 2026 333 Views

Understand how the DPDP Act is reshaping the CA profession in India. Learn about compliance obligations, client data handling, consent management, data breach reporting, AI usage and SOP requirements for CA firms and finance professionals.