CAclubindia Articles

Relaxation in Small Company Criteria - A Boost for Small Businesses

Posted by CA Umesh Sharma 16 December 2025 1147 Views

MCA revises small company criteria from 1 December 2025, raising capital and turnover limits. Learn key changes, benefits, and compliance relief explained through a Krishna-Arjuna dialogue.

ESIC Registration Made Easy: 5 Simple Steps for Employers

Posted by Kapil kumar 16 December 2025 498 Views

Ever thought about how to ensure your employees are protected if they fall ill or get injured at work? ESIC registration, or Employee State Insurance registrati...

Departmental Audit And Special Audit Under GST - When The Law Listens

Posted by Raj Jaggi

15 December 2025 166 Views

Discover how GST law can be explained with simplicity and soul, inspired by Anand Bakshi's timeless lyrics. This article explores Departmental Audit and Special Audit under GST in a warm, relatable style that makes complex provisions feel human, meaningful, and easy to understand.

People Treating ITR as Refund ATM: Notices May Hit Filers Hard in 2025

Posted by Mitali 15 December 2025 23667 Views

Filing ITR only to claim inflated or wrong refunds can trigger Income Tax notices in 2025. Know how misuse of TDS refunds, AIS mismatches and excessive deductions lead to scrutiny, penalties and demands and how timely ITR revision can help avoid trouble.

Six Types Of Assessment Under GST - From Self-Belief To Summary Action

Posted by Raj Jaggi

15 December 2025 287 Views

An author's reflective note on a GST article that humanises tax assessments, blending law with ethics, life lessons, and poetry to present GST compliance as a journey of trust, integrity, and personal growth rather than fear.

How to Apply for Shop and Establishment Act Registration Online in India

Posted by Kapil kumar 15 December 2025 334 Views

Shop and Establishment Act registration in India made simple. Learn eligibility, documents, online application steps, renewal rules, and key benefits of obtaining a Shop and Establishment Certificate for legal business compliance.

The Strategic Role of Consultants in Business Growth: A Comprehensive Perspective with Special Focus on Chartered Accountants

Posted by Sundaran.D 15 December 2025 65 Views

Discover how consultants, especially Chartered Accountants, drive business growth through strategic insights, financial discipline, compliance, risk management, and scalable systems.

Penalty for Late Filing of Income Tax Return

Posted by Chaitra Seetharam 13 December 2025 2129 Views

Missed ITR due date? Know about late filing fees, interest and consequences such as no loss set-off for FY 2024-25.

File GSTR‑9 Yourself: Just Focus Only on These Mandatory Tables

Posted by Mitali 13 December 2025 716 Views

File GSTR‑9 yourself in minutes with this table‑wise breakup of mandatory and optional disclosures for FY 2024‑25.

Section 36(1)(va) vs Section 43B: Deduction of Employees' PF/ESI After Checkmate Services

Posted by Vivek Jalan 13 December 2025 889 Views

Supreme Court in Checkmate Services held delayed employees' PF/ESI contribution is not deductible even if paid before ITR filing. ITAT allows 143(1)(a) adjustment, while Delhi HC has issued notice on the constitutional validity of Sections 2(24)(x) and 36(1)(va).