CAclubindia Articles
Section 74: Ineligible ITC vs. Intent to Evade Tax
05 September 2026
182 Views
Understand the crucial difference between ineligible ITC and intent to evade tax under Section 74. Learn what the GST Tribunal requires for invoking this provision.
GST on Air Tickets: Your Complete Guide to ITC & Invoicing
05 September 2026
959 Views
Understand GST on air tickets! Learn about invoicing flows, Rule 32(3), and how to claim Input Tax Credit (ITC) via direct booking, OTAs, and travel agents.
GST Registration Suspension: Reasons & Restoration
Understand why your GST registration might be suspended, its effects on your business, and how to restore your suspended GSTIN. Learn about compliance and precautions.
Top-Down EIC Framework & SA 520 Audit Procedures
Discover the Top-Down EIC Framework and how SA 520 analytical procedures demand this approach for robust auditing. Learn to investigate variances effectively.
Old Company Law Mistakes: Compounding or Adjudication?
Discover how to handle old company law mistakes: compounding vs. adjudication. Learn which law applies and get practical advice for your company.
September 2026 Tax Deadlines: Income Tax & GST Compliance
Stay compliant this September 2026. Discover key deadlines for Income Tax Act, 1961 and GST, including TDS, advance tax, and GSTR filings.
Statutory Status vs. Activity: What Determines Taxability?
04 September 2026
98 Views
Discover whether statutory status or the nature of an activity determines taxability. Learn how commercial exploitation of property is taxed.
TDS on Goods Purchase Over Rs 50 Lakh: Income Tax Act 2025
Understand TDS on goods purchase over Rs 50 lakh under the Income Tax Act 2025. Learn rates, thresholds, and compliance for businesses.
NRI Tax India: When Must You File ITR?
Discover when Non-Resident Indians (NRIs) must file an Income Tax Return (ITR) in India. Learn about income thresholds, high-value transactions, and deadlines.
GST Portal Communication: Ensuring Fair Notice & Justice
03 September 2026
93 Views
Learn how Delhi High Court rulings ensure GST portal communication provides real notice, protecting taxpayers from ex parte orders and lost appeals.
sss
CAclubindia
