CAclubindia Articles

Big Relief for GST Taxpayers: Section 16(5) Validation May Nullify ITC Time-Bar Demands

CA Varun Gupta 27 December 2025 at 06:45

Special procedure notified to rectify GST ITC demands raised solely due to Section 16(4) time limit, now validated under Sections 16(5) and 16(6). Explains legislative background, Delhi Notification 22/2024, eligibility, timelines, limitations, and no-refund caveat for FY 2017-18 to FY 2020-21 cases.

Year-End Closing Checklist for Large Companies

Hitesh Nandawani 27 December 2025 at 06:45

A comprehensive year-end closing checklist for large public companies covering accounting, audit, tax, controls, disclosures, and post-close reporting.

PAN Registered In IT Portal But Not Filing ITR: Big Tax Confusion Whether It Is Mandatory To File ITR?

Ayush 26 December 2025 at 13:37

PAN registered but confused about ITR? Know if you really need to file your ITR! Learn when filing is mandatory and when it is not.

GSTR-9C: Final Extended Due Date For FY 2024-25

Poojitha Raam Vinay 26 December 2025 at 11:13

Get insights on GSTR-9C meaning, final due date, turnover limits, Penalty for Late Filing and Documents Required.

TDS Applicability On Payments To Government And Authorities - A Legal Identity Perspective

Raj Jaggi 26 December 2025 at 10:04

Understand when TDS applies to payments made to Government, authorities, PSUs, and local bodies. Clear guide on Section 196, Section 194Q, and GST TDS under Section 51.

New NPS Reforms: Why the National Pension System Is Now More Investor-Friendly

Pranab Banerjee 26 December 2025 at 06:47

NPS now works more like a friendly savings partner than a rigid rulebook. Let's understand how these changes make NPS easier and more attractive for the general public.

Benefits of CSR-1 Registration for NGO Funding Opportunities

Kapil kumar 26 December 2025 at 06:47

CSR-1 registration enables NGOs in India to receive corporate CSR funds, boost credibility, ensure compliance and unlock sustainable funding opportunities.

Should Founders Be Classified as Promoters Before an IPO? A Practical Guide

Affluence Advisory 25 December 2025 at 07:31

Understand the meaning of 'Founder' and how it differs from 'Promoter' under Companies Act and SEBI laws, including control, liabilities and IPO implications.

Why Your ITR Refund Is on Hold: Explaining the Income Tax Risk Management Alert

Gautam Bharthry 25 December 2025 at 07:31

Income Tax refund put on hold? Understand the "risk management process" SMS alert, why ITRs are flagged, and what taxpayers should do before December 31.

Crack CA Campus Placement Like a Topper - Resume, Interview & Company Selection Guide

CA Tushar Makkar 25 December 2025 at 07:31

Cleared CA Final? Learn how to crack ICAI campus placement with expert tips on resume building, company selection and interview preparation to land top CA jobs...