CAclubindia Articles

GST Post-Supply Discounts: New Rules from Nov 1, 2026

Posted by Rajagopal K 31 October 2026 5040 Views

Discover major GST changes effective Nov 1, 2026, regarding post-supply discounts under Section 153. Learn how businesses benefit from new flexibility.

Negative Non-Controlling Interest Under Ind AS: A Full Analysis

Posted by CA Aman Rajput 31 October 2026 54 Views

Explore if Non-Controlling Interest (NCI) can be negative under Ind AS. We analyse Ind AS 110 and Schedule III for clarity.

GST Appeal: Single Member Bench Not for Legal Questions

Posted by Raj Jaggi

29 October 2026 114 Views

Discover why GST appeals involving legal questions require a multi-member bench, not just a single member, regardless of the monetary value.

Verify Financial Info Before Sharing With Clients

Posted by CA Ruby Bansal 29 October 2026 111 Views

Learn how to verify financial information before sharing it with clients. Ensure accuracy and build trust by following these essential verification steps.

Time-Bound GST Registration & Deemed Approval Rules

Posted by MOHAN ARYA 29 October 2026 97 Views

Discover new time-bound GST registration rules, including deemed approval for delayed officer action. Learn about faster processing & clearer adjudication procedures.

Whose Aadhaar for Udyam Registration? Business Guide

Posted by Nabin Thakur 28 October 2026 137 Views

Confused about whose Aadhaar to use for Udyam Registration? This guide clarifies for proprietorships, partnerships, companies & more. Register correctly!

Belated ITR Deadline AY 2026-27: File by 31 Dec

Posted by Poojitha Raam Vinay 29 October 2026 6460 Views

Missed the 31 July deadline for AY 2026-27? File your belated income tax return by 31 December 2026. Learn about penalties, interest, and what you might lose.

Finance Act 2026: Key GST Changes & Practical Impact

Posted by Raj Jaggi

28 October 2026 207 Views

Discover how the Finance Act 2026 reshapes GST with new rules on discounts, refunds, appeals & intermediary services. Understand the practical implications for your business.

AI for CA Students: Boost Exam Prep, Avoid Pitfalls

Posted by Pratik Bajoria 28 October 2026 493 Views

Discover how CA students can effectively use AI for exam preparation, from concept explanation to question banks, while avoiding common pitfalls like outdated laws and invented citations.

Indian GCC Withholding Tax: Section 393(2) Explained

Posted by Sudheer

02 November 2026 109 Views

Understand Indian GCC withholding tax on payments to foreign parents under Section 393(2). Learn about classification, treaty claims, and timing to avoid penalties.