CAclubindia Articles
Time Spent in Rectification Proceedings to be Excluded while Computing Limitation Period for Filing Appeals under Sections 107 and 112 of the GST Law
02 February 2026
549 Views
When GST procedure eclipses justice: Allahabad HC applies Section 14 Limitation Act to exclude rectification time in GST appeals.
Highlights Of Union Budget 2026-27
Union Budget 2026-27 Part A highlights key priorities, budget estimates, fiscal targets and the three Kartavyas guiding India’s growth, inclusion and resilience.
Section 43B(h) of Income Tax Act: How to Report in Form 3CD
Section 43b(h) of income tax act states that any payment due to a Micro or Small Enterprise must be paid within 45 days as per the MSMED Act.
Memorandum Explaining the Provisions in the Financial Bill, 2026
Memorandum explaining the provisions of the Finance Bill, 2026, detailing key amendments, legislative intent, and impact on taxpayers and businesses.
Income Tax Rebate Rules For FY 2025-26 (AY 2026-27)
Section 87A rebate explained for FY 2025-26: zero tax up to Rs 12 lakh under the new regime, old vs new comparison, eligibility & Budget 2026 expectations.
No More Forced ITC Order: New Rules from Jan 2026
From January 2026, GST rules allow flexible use of CGST and SGST ITC against remaining IGST liability after exhausting IGST ITC. Understand the change with examples.
New Interest Calculation in GSTR-3B From January 2026 Onwards: Cash Ledger Balance Now Considered
Starting from January 2026, GSTR-3B interest calculation is enhanced to consider minimum cash ledger balance as per Rule 88B(1). Know what changes.
GST Implications Of Unauthorised Occupation After Termination And Insolvency
31 January 2026
85 Views
Examines GST liability in a post-termination parking agreement covering invoicing obligations, time of supply, unauthorised occupation and NCLT recovery implications under the CGST Act, 2017.
GSTR-3B Now Auto-Adds Interest for Delay in filing of Any Previous Invoices in GSTR-1
Are filing an old invoice in January 2026? Then be alert GST portal now auto-adds past invoice liability and interest directly in GSTR-3B.
Director Loans Explained: Companies Act 2013 vs Income Tax Act 1961
Explore the Unified Compliance Theory for director funding in private companies. Understand how harmonized documentation, banking discipline, and source verification align Companies Act and Income Tax Act obligations while minimizing regulatory risk.
Popular Articles
- Senior Citizen Saving Scheme From 1 July 2026 with 5 New Rules
- Income Tax Slab for Senior Citizens Above 60 Years for AY 2026-27: With Deductions, Rebates and Examples
- TDS on Cash Withdrawals 2026: Excess vs. Entire Amount
- Input Tax Credit Under GST: The One Provision Where a Buyer Pays for a Supplier's Default
- New Interest Rates on Post Office Schemes from 1 July 2026
- Best Fixed Deposit Interest Rates 2026 for General and Senior Citizens: Check Which Bank Gives Higher Returns?
- F&O, Intraday and Share Trading Losses: How to Claim Maximum Tax Benefit Through ITR-3, Set-off and Carry Forward
- ITR-3 for FY 2025-26 (AY 2026-27): Applicability, Pre-Filing Verification and Due Dates
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
