CAclubindia Articles

GST on Export of Services: Refunds, LUT & Zero-Rated

Posted by Shreyans Panchal 26 February 2026 25 Views

Understand GST on export of services in India. Learn about zero-rated supplies, claiming refunds, and using LUT for a smoother export process.

Senior Citizen Tax-Free Earnings Post-Budget 2026

Posted by Chaitra Seetharam 26 February 2026 9939 Views

Discover how much senior citizens can earn tax-free in FY 2026-27. Explore New vs. Old Tax Regimes and key Budget 2026 changes for tax-free income.

Tax Havens & BEPS Rules: How They Operate Together

Posted by CA Niraj Navindgikar 26 February 2026 273 Views

Discover how tax havens operate alongside BEPS rules. Learn about strategies, compliance, and the impact on international tax avoidance.

Locked GSTR-3B: ECRS & RCM Validation Changes GST

Posted by Ram Avtar Singh 26 February 2026 6707 Views

GSTR-3B is now locked. Learn how ECRS & RCM validation impacts GST compliance and what CFOs must do to prepare for system-enforced controls.

GST Mobilisation Advances: Liability Today, Supply Later

Posted by Raj Jaggi 26 February 2026 156 Views

Understand GST on mobilisation advances in long-term contracts. Learn about liability, documentation, and timing to ensure compliance and protect cash flow.

Tax Demand Notice u/s 156: Your Guide

Posted by Chaitra Seetharam 26 February 2026 20 Views

Received a Tax Demand Notice u/s 156? Understand what it means, why it's issued, and your rights. Act now to avoid penalties.

Exemptions and Deductions For Army Personnel For AY 2025-26

Posted by Mitali 25 February 2026 339 Views

Know how army personnel can save more on taxes in AY 2025-26? From exempt allowances to deductions u/s 10, 80C, and 24(b)

MCA Scheme to Waive Additional Fees 2026

Posted by efiletax

25 February 2026 4879 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 149 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.