CAclubindia Articles

MCA Scheme to Waive Additional Fees 2026

Posted by efiletax

25 February 2026 4878 Views

The Ministry of Corporate Affairs introduces Companies Compliance Facilitation Scheme 2026 (CCFS-2026), offering a one-time amnesty with up to 90% relief on additional ROC filing fees, reduced strike-off and dormant fees, and immunity from prosecution. Valid from 15 April to 15 July 2026.

Advance Payments & Export of Services: Section 2(6) IGST Act

Posted by Raj Jaggi 25 February 2026 148 Views

Understand when advance payments for services qualify as exports under Section 2(6) of the IGST Act. Learn about FEMA regulations and time of supply rules.

GST on Free Warranty Repairs: No Tax? Full Legal Explanation with Procedures

Posted by Ram Avtar Singh 25 February 2026 821 Views

GST treatment of warranty repairs and replacements explained with reference to Circular No. 195/07/2023-GST and Circular No. 216/10/2024-GST, covering ITC, off-site repair procedures, distributor scenarios, extended warranty taxation and Rule 55 delivery challan requirements.

Agricultural Land to Layout Development: Capital Gain, Business Income & GST Explained

Posted by efiletax

25 February 2026 799 Views

Understand tax implications of converting agricultural land into residential plots - capital gains vs business income, ITR filing, Section 45(2), GST applicability, valuation rules and key mistakes to avoid for real estate investors.

List Of High-Value Transactions Under New Section 508: Starting From April 2026

Posted by Mitali 24 February 2026 2012 Views

Section 508 replaces 285BA starting from April 2026. Check the new SFT limits for cash deposits, credit cards, property, insurance and investments.

Withdraw from GST Rule 14A: Your Options Explained

Posted by Mitali 24 February 2026 1958 Views

Learn how to withdraw from the GST Simplified Registration Scheme (Rule 14A) via the GST portal. Find out eligibility, requirements, and the application process.