CAclubindia Articles
Invoice Not Reflecting in GSTR-2B: What Action Should the Buyer Take to Protect ITC?
19 June 2026
1736 Views
Learn what to do when a GST purchase invoice is not reflecting in GSTR-2B. Understand ITC eligibility, legal provisions, supplier correction process, IMS impact, complaint options, Section 16(4) timelines, and practical steps to safeguard input tax credit under GST.
Term Sheet for Startup Investment: Key Clauses Every Founder Must Understand
Understand startup term sheets with this comprehensive guide for founders. Learn key clauses on valuation, investor rights, dilution, governance, founder lock-ins, exit rights, confidentiality, and investment terms before raising funding.
Skipping DRC-01A Cannot Shut The Reduced 15% Penalty Window Under Section 74(5)
18 June 2026
163 Views
Explore the Allahabad High Court ruling in World Phone Internet, clarifying DRC-01A, Section 74(5), and taxpayers' right to settle GST disputes with a 15% penalty.
Director Disqualification in India: When the Boardroom Door Closes
Learn the legal framework of director disqualification under Sections 164 and 167 of the Companies Act, 2013, including MCA actions, case laws, penalties, and compliance obligations.
Private Limited Company vs LLP: Which Legal Structure is Better for a New Small Business in India?
. Learn why LLP is often the preferred choice for small consulting and professional ventures, while Private Limited Companies are better suited for fundraising and scalable growth.
Tax Evasion through Shell Companies under Income Tax and GST
18 June 2026
317 Views
Understand the tax implications of shell companies, accommodation entries, fake invoices, and bogus ITC under Income Tax and GST laws, including notices, penalties, and compliance requirements.
From Job Work to Deemed Supply: How weak records can trigger GST demand
17 June 2026
177 Views
The Hidden Risk in a Familiar Manufacturing PracticeThe Madras High Court's ruling in Tvl. Technocast Foundry v. The State Tax Officer, Coimbatore, 2026-VIL-582...
Income Tax Notice Triggers for Startups & SMEs: 7 Red Flags That Can Lead to Scrutiny in AY 2026-27
With AI-driven tax scrutiny expanding in AY 2026-27, startups and SMEs face greater notice risks. Discover the top tax return mismatch triggers and the reconciliation steps needed to stay compliant and avoid scrutiny.
Working Capital Management for Indian SMEs: Why Cash Flow Kills More Businesses Than Losses
Learn how effective working capital management helps Indian SMEs improve cash flow, reduce financing costs, optimize inventory, manage debtors and sustain business growth.
Evolving Bookkeeping Compliance: Backup Is Now a Tax Requirement
Learn how the Income-tax Rules, 2026 mandate daily backups of electronic books on India-based servers. A practical compliance guide for CAs and finance teams. ...
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