CAclubindia Articles
Transfer of Going Concern under GST: How GST Exemption Applies but ITC Reversal and Documentation Still Matter
09 June 2026
1513 Views
Understand the GST treatment of transfer of a business as a going concern, including exemption conditions, ITC-02 compliance, registration requirements, Rule 42/43 ITC reversal, documentation safeguards, valuation issues, and key precautions to avoid GST disputes during business transfers, slump sales, mergers, demergers and business restructurings.
Advance Tax Due Dates For FY 2026-27: Who Must Pay First Instalment in June 2026?
Advance Tax 1st Installment 2026: Know who is required to pay, how much tax needs to be paid to avoid interest penalties under the Income Tax Act 2025.
IBC 2016 vs Traditional Recovery Laws: How India Shifted from Recovery to Resolution
Explore how the Insolvency and Bankruptcy Code (IBC) 2016 transformed India's debt recovery framework from asset-based recovery to business resolution, improving NPA management, creditor recoveries, and insolvency outcomes.
The Right GSTIN After Restructuring: Why Registration Planning Can Make Or Break GST Compliance
08 June 2026
135 Views
Understand GST registration implications during mergers, demergers, business transfers, and takeovers. Learn when fresh registration, amendments, cancellation, and ITC transfer are required under Sections 22, 25, 28, and 29 of the CGST Act, 2017.
Digital Personal Data Protection Rules 2025: An Analysis
Explore the key provisions of the Digital Personal Data Protection (DPDP) Rules, 2025, including consent, data security, breach reporting, children's data, and compliance obligations under India's DPDP Act, 2023.
Exemption for Government Securities: Income Tax (Amendment) Ordinance, 2026
The Income-tax (Amendment) Ordinance, 2026 exempts FIIs and BIS from tax on government securities, boosting foreign investment, debt market liquidity and forex reserves.
Why Filing an ITR Matters Even Beyond Tax Compliances
Discover why filing your Income Tax Return (ITR) is more than just a tax compliance requirement. Learn how timely ITR filing helps establish income proof, improve loan eligibility, support visa applications, claim refunds, carry forward losses and strengthen your overall financial profile.
IBC Valuation Just Got Stricter: What CAs Must Know About the April 2026 IVS Mandate
IBBI's IVS mandate from April 1, 2026 changes insolvency valuations under IBC. Learn key compliance requirements, MSME liquidation updates and implications for CAs.
GSTAT Appeal Filing Deadline 30th June 2026 vs Scrutiny Relaxation Till 31st Dec 2026: Real Benefit for Taxpayers
08 June 2026
4621 Views
GSTAT extends relaxed GSTAT appeal filing scrutiny guidelines till 31 December 2026. Know why this is not an extension of the GSTAT appeal deadline, the significance of 30 June 2026, limitation rules under Section 112 of the CGST Act and key compliance requirements for taxpayers filing GST appeals.
When GST credit moves with the business: Transfer of unutilised ITC under Section 18(3), Rules 41 and 41A
06 June 2026
547 Views
Understand how unutilised GST Input Tax Credit (ITC) can be transferred during mergers, demergers, slump sales, business transfers, and restructurings under Section 18(3) of the CGST Act, Rules 41 and 41A, including ITC-02 compliance requirements.
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