CAclubindia Articles


New Pan Masala Tax: Capacity-Based Levy Explained

  Shivani    08 December 2025 at 06:38

Discover the capacity-based tax structure introduced by the 2025 Cess Bill. A mechanism designed for stable revenue and high accountability in the pan masala sector.



Salary Rs 12.45 Lakh but with Dividend, Interest, MF its Over 12.75 Lakh: Do I Need to Pay Tax?

  Chaitra Seetharam    06 December 2025 at 10:56

Understand how the enhanced "no tax up to Rs 12 lakh" rebate works under the New Tax Regime for FY 2025-26, why it applies only to income taxed at normal slab rates, and how dividends, interest, and mutual fund gains can push you beyond the Rs 12–12.75 lakh limit.



Section 18 of The CGST Act, 2017 (Part II) - Reversal And Adjustment Of ITC in Special Circumstances

  Raj Jaggipro badge    06 December 2025 at 06:52

Explore how Sections 18(4) to 18(6) of the CGST Act complete the Input Tax Credit (ITC) cycle by ensuring fair reversal, repayment, and recalibration of credit...



How to Report ITC Taken - Reversed - Reclaimed in GSTR-9 for FY 2024-25

  CA Amit Harkhani    05 December 2025 at 06:46

Learn how to report ITC claimed, reversed and reclaimed across years in GSTR-3B with Rule 37/37A rules, table-wise guidance, and clear examples for FY 2023-24 & 2024-25.



Section 18 of the CGST Act, 2017 (Part I) - Availment and Transfer of ITC in Special Circumstances

  Raj Jaggipro badge    05 December 2025 at 06:46

Explore how Section 18 of the CGST Act overrides Section 16 in special transitional scenarios, guiding ITC entitlement during registration changes, movement from composition to regular levy, and exempt-to-taxable shifts.



Finance Minister's Speech in Parliament: Is GST on Beedi Really Hurting Workers?

  Mitali    04 December 2025 at 16:18

Finance Minister details GST Council's 18% decision over 40%, pre-GST excise parity amid health concerns.



Can AI-Generated Deepfakes Be Controlled: 36 Hours to Clean Up Social Media

  Mitali    04 December 2025 at 12:45

Explore India's proactive measures to combat fake news and protect democracy with new regulations and strategies



State-wise GST Collection Trends: What They Reveal About Economic Recovery?

  Poojitha Raam Vinay pro badge    04 December 2025 at 11:50

GST collections have emerged as a powerful real-time economic indicator, with FY 2024-25 touching a record Rs 22.08 lakh crore and April 2025 hitting an all-time high of Rs 2.37 lakh crore



What Mistakes Should You Avoid While Doing GST Online Verification?

  Abhishek Verma    04 December 2025 at 07:00

Avoid costly GST verification mistakes that lead to notices, ITC blockage, and compliance hassles. This guide explains common errors like outdated registration details, ignored portal status, PAN mismatches and activity/address discrepancies and helps businesses conduct accurate, reliable GST online verification for smooth, compliant operations.



Soft Skills That Matter More Than Technical Skills for CA Freshers

  CA Tushar Makkar    04 December 2025 at 07:00

Here's something nobody tells you during CA preparation: knowing all the accounting standards and tax laws won't guarantee success in your career. Shocked? Let ..




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