CAclubindia Articles


57th GST Council: ITC on Expired Goods under GST - Section 17(5)(h), Shelf-Life Write-Off & Practical Impact

Posted by CA Varun Gupta pro badge 28 October 2026 1496 Views

Understand the proposed GST Council relief on ITC for expired or destroyed goods under Section 17(5), including industry-wise eligibility, pharmaceutical returns, ITC calculations, documentation and key compliance precautions.



57th GST Council: Free Samples ITC under GST: Section 17(5)(h) Changes, Eligibility & Practical Impact

Posted by CA Varun Gupta pro badge 27 October 2026 67 Views

Explore the proposed GST Council relief on ITC for free samples under Section 17(5)(h) of the CGST Act, including eligibility, industry impact, calculation examples, Schedule I implications and key compliance considerations.



57th GST Council: Health & Life Insurance ITC under GST - Section 17(5)(b)(i) Changes, Eligibility & Practical Impact

Posted by CA Varun Gupta pro badge 26 October 2026 959 Views

Analyse the proposed GST ITC relaxation under Section 17(5)(b)(i) for group health and life insurance, including employee benefits, ISD compliance, eligibility conditions and key implications for businesses.



GST Outdoor Catering ITC: 57th Council Changes & Eligibility

Posted by CA Varun Gupta pro badge 23 October 2026 387 Views

Understand the 57th GST Council's proposed changes to outdoor catering ITC. Learn eligibility, practical examples, and what you need to know.



GST Amendments: Do New Rules Apply to Pending Cases?

Posted by CA Varun Gupta pro badge 22 October 2026 185 Views

Explore if the 57th GST Council's proposed amendments to Sections 69 & 132 apply to ongoing GST investigations and prosecutions. Learn about the effective date and legal implications.



57th GST Council: Proposed Removal of GST Arrest Powers under Section 69

Posted by CA Varun Gupta pro badge 29 October 2026 107 Views

GST Council 57th Meeting: Explore the proposed omission of Section 69 of the CGST Act, withdrawal of GST arrest powers, impact on pending cases, and continued investigations, recovery and prosecution.



GST Prosecution Changes: ₹5 Cr Threshold & Arrest Powers

Posted by CA Varun Gupta pro badge 24 October 2026 153 Views

Discover key GST prosecution changes: ₹5 crore threshold, narrowed offences, and withdrawn arrest powers. Learn the impact on your business.



Financial Report Typography: Make Numbers Clear

Posted by Ayush 20 October 2026 87 Views

Improve financial report clarity with effective typography. Learn how to present numbers, variances, and data for better client understanding.



ROC Compliance After AGM: AOC-4, MGT-7, ADT-1 & MGT-14

Posted by Priyanshi Garg 22 October 2026 121 Views

Navigate post-AGM ROC compliance with our guide to AOC-4, MGT-7, ADT-1, and MGT-14 filings. Ensure timely submission and avoid penalties.



GST 2.0: Key Changes & What MSMEs Need to Know

Posted by Priyanshi Garg 24 October 2026 188 Views

Discover the crucial GST 2.0 updates for MSMEs, focusing on compliance simplification and rate rationalisation. Prepare your business for upcoming changes.




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