CAclubindia Articles
A New Era for Place of Supply of Intermediary Services - Exports vs. Imports of Services w.e.f March 30, 2026
Finance Act 2026 omits Section 13(8)(b), shifting place of supply for intermediary services to recipient location. Explore GST impact, zero-rating benefits, RCM liability, and key compliance steps.
Cess Credit Refund for Exports: Gujarat HC Ruling
16 April 2026
190 Views
Learn how the Gujarat High Court ruled on Compensation Cess credit refunds for exports, ensuring tax neutrality and seamless credit flow under GST.
Loan Waiver Taxability: Interest vs. Principal Explained
Understand the taxability of loan waivers. Learn how interest and principal waivers are treated differently under income tax laws.
Evolution of IGST/CGST/SGST Utilization. Understanding New Rule from February 2026
GST ITC rules updated in 2026: After exhausting IGST credit, taxpayers can now utilise CGST and SGST ITC in any sequence to pay IGST liability. Learn the key changes, legal background and impact on cash flow and compliance.
Section 403 Explained: Rs 100/Day Late Fee for AOC-4 & MGT-7
Understand Section 403 of the Companies Act, 2013. Learn why a Rs 100 per day late fee applies to AOC-4 and MGT-7 filings after the due date.
Slump Sale India: Section 50B, GST & Tax Guide
16 April 2026
1754 Views
Understand Slump Sale taxation in India under Section 50B, Rule 11UAE. Learn about net worth, capital gains, and GST implications for business transfers.
DIN Defect in Income Tax Orders after CBDT Circular No. 4/2026: Section 292BA, Retrospective Amendment and Assessee's Grounds of Appeal
17 April 2026
648 Views
CBDT Circular 4/2026 revises the DIN framework in income-tax communications, introducing section 292BA with retrospective effect. This article analyses key changes, limitations, and continuing litigation opportunities for taxpayers.
RBI NBFC Exemption: Boost for Specialized Lenders?
Discover how RBI's NBFC exemption for smaller lenders could unlock innovation, reduce compliance, and reshape India's credit landscape. Learn more!
Important things to know about New Income Tax Act 2026 Transition
India's new Income Tax framework from April 1, 2026 simplifies laws with fewer sections, unified forms, and revised timelines. Explore key procedural changes, ITR filing rules and compliance updates taxpayers must know.
Trademark Law: Protect Your Brand Globally
Understand trademark law, its historical evolution, types of marks, and the registration process. Protect your brand identity and ensure compliance.
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