CAclubindia Articles


GST First Appeal Pre-Deposit: DRC-03A Explained

Posted by CA Varun Gupta 20 March 2026 2374 Views

Understand GST first appeal pre-deposit requirements. Learn why DRC-03 isn't enough and how DRC-03A fixes payment issues for your appeal.



ITC Reversal Certificate: Recipient's Guide to GST Compliance

Posted by Rajagopal K 20 March 2026 4049 Views

Learn how to issue an ITC Reversal Certificate for post-supply discounts & sales returns. Comply with GST Act, Section 34 & 15(3)(b). Get the format here!



Proceed To File Option in GSTR-3B Is Disabled: How To Enable?

Posted by Mitali 19 March 2026 6081 Views

Know why the "Proceed to File" option is not enabled while filing GSTR-3B and how to fix this disabled option on the GST portal.



Foreign Asset Reporting: Avoid Rs 10 Lakh Penalty

Posted by Ayush 19 March 2026 1516 Views

Fail to report foreign assets in your ITR? Learn about penalties up to Rs 10 lakh under the Black Money Act and how to correctly disclose them.



New GST ISD Regime: Mandatory Compliance Explained

Posted by Raj Jaggi 19 March 2026 287 Views

Understand the mandatory GST Input Service Distributor (ISD) regime from April 2025. Learn how to comply with credit distribution and filing requirements.



Budget 2026 Buyback Tax: Capital Gains & Promoter Tax

Posted by CA Varun Gupta 19 March 2026 3135 Views

Understand Budget 2026's buyback tax changes: Capital Gains for shareholders, plus an additional tax for promoters. Learn the impact.



New Tax Regime 2025-26: Changes & Benefits

Posted by Pranab Banerjeepro badge 19 March 2026 582 Views

Explore the New Tax Regime 2025-26 and Budget 2026 updates for individuals & HUFs. Understand tax slabs, deductions, and if it's right for you.



ITR-2 Filing: Updates, Excel Utility & Due Dates

Posted by Shreyans Panchal 19 March 2026 54 Views

Learn how to file ITR-2 with the latest updates and new Excel utility. Discover who should file, key features, and important due dates for AY 2025-26.



Tax Year Explained: Income Tax Act 2025 Guide

Posted by Mitali 19 March 2026 67 Views

Understand the new Tax Year under the Income Tax Act 2025. Learn its effective date, benefits, and how it applies to new businesses and income sources.



New Stamp Paper Rule Brings Property Deals Under IT Radar

Posted by Indradyumm 18 March 2026 2597 Views

The Income Tax Department's new Rule 237 mandates reporting of stamp paper purchases above Rs 1 lakh, enabling early tracking of property transactions. Learn thresholds, reporting details and key compliance changes.




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