CAclubindia Articles

FAQs: How to draft a Reply to the Examination Report, its Timeline and How to file it

Posted by Nitin kumar kaushik 12 January 2026 960 Views

Comprehensive guide on Trademark Examination Reports - application flow, formality checks, timelines, objections under Sections 9 & 11, replies, deadlines, condonation, affidavits of use, expedite options and draft reply formats with case laws.

Seminar Kits and Trolley Bags under GST: Can ITC be claimed?

Posted by Raj Jaggi

12 January 2026 1557 Views

Can ITC be claimed on seminar kits and trolley bags under GST? CA Raj Jaggi analyses composite supply, gifts, personal use and key legal provisions.

Section 44BBC: New Tax For Cruise Ship Operators From April 2025

Posted by Mitali 12 January 2026 0 Views

Section 44BBC is a new rule in the Income Tax Act which has been designed to help non-resident cruise ship operators businesses in India.

How to Pay TDS Online Without Any Consultant?

Posted by Poojitha Raam Vinay

11 January 2026 1 Views

Pay your TDS online easily — no consultant needed. Visit Income-Tax portal, enter TAN, verify via OTP, select payment type and pay online.

LUT Saga under GST

Posted by Gaurav Arya 10 January 2026 1038 Views

GST authorities issuing Section 74 SCNs for non-filing of LUT on zero-rated exports is legally unsustainable. This article explains why procedural lapses cannot be treated as fraud, backed by recent High Court rulings and GST policy principles.

Exempt Yet Refundable: Decoding ITC Refund On Zero-Rated Supplies Under GST With Illustrations

Posted by Raj Jaggi

10 January 2026 2802 Views

Explains how zero-rated exports and SEZ supplies allow refund of unutilised GST ITC even when outward supplies are exempt, with law, cases and examples.

Budget 2026: Will the 30% Tax Slab Limit Rise to Rs 35 Lakh? Expert Opinions and Financial Equations

Posted by LegalDev 10 January 2026 337 Views

Budget 2026 may raise the 30% income tax slab from Rs 24 lakh to Rs 35 lakh, offering major relief to middle-class salaried taxpayers. Here’s what it means.

GST at 0.05% or 0.1% for Merchant Exporters: Eligibility, Conditions & Compliance Risks

Posted by CA Varun Gupta

10 January 2026 1369 Views

Detailed guide on concessional GST supplies to merchant exporters at 0.05% / 0.1% under Notifications 40/2017-CT and 41/2017-IGST. Covers eligibility, conditions, 90-day export rule, documentation, risks and supplier SOP.