CAclubindia Articles

Unbilled Revenue Under GST: Why Tax Liability Arises Even Without An Invoice

Posted by Raj Jaggi

27 December 2025 4696 Views

Understand how GST liability can arise even without invoice or payment. Learn time of supply rules, unbilled revenue treatment and key legal provisions.

FAQs on Trademark Filing before Registration (Pre-Registration)

Posted by Nitin kumar kaushik 27 December 2025 126 Views

Comprehensive guide on trademark filing before registration, covering amendments under Rule 37, classes, objections, costs, colour claims, date of first use, evidence requirements, risks of incorrect declaration, and the complete trademark registration process in India.

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

Posted by CA Varun Gupta

27 December 2025 12370 Views

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

Posted by Hitesh Nandawani 27 December 2025 1091 Views

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?

Posted by Ayush 26 December 2025 805 Views

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

Posted by Poojitha Raam Vinay

26 December 2025 73824 Views

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

Posted by Raj Jaggi

26 December 2025 3433 Views

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

Posted by Pranab Banerjee

26 December 2025 393 Views

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

Posted by Kapil kumar 26 December 2025 82 Views

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

Posted by Affluence Advisory 25 December 2025 81 Views

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