CAclubindia Articles

Adjustment versus Refund of Excess GST Paid: Legal Position under Sections 39(9) and 54 of the CGST Act, 2017

Posted by Raj Jaggi 24 November 2025 1026 Views

Discover how excess GST paid in previous years can be handled under the CGST Act, 2017. Understand limitations on rectifying past returns, why adjustments against current liabilities are not permitted, and how refunds under Section 54(1) and constitutional protections under Article 265 provide the only legal remedy for taxpayers who detect overpayments belatedly.

Indian Remittance Shift: Education Financing Beats TCS Crunch

Posted by Affluence Advisory 24 November 2025 367 Views

Discover why Indian education remittances surged in July 2025 despite overall LRS declines due to new TCS rules. Learn about tax strategies.

How to Fix AIS Mismatch While Filing Your Income Tax Return: Simple Guide (AY 2025-26)

Posted by Karthik Annaram 24 November 2025 1000 Views

Facing AIS mismatch while filing ITR? Learn the common causes, how to fix errors using AIS feedback, and when to revise your return to avoid tax notices.

Contest Disproportionate Customs Fines & Penalties

Posted by Vivek Jalan 24 November 2025 134 Views

Learn how to contest disproportionate Customs fines and penalties. Understand key sections and legal precedents for a successful appeal.

Tax Audit Limit: Know When Your Business Needs One

Posted by Chaitra Seetharam 24 November 2025 18 Views

Understand the tax audit limit for businesses and professionals under Section 44AB. Discover turnover thresholds and filing requirements to avoid penalties.

Avoid ITR Processing Mistakes: Fix Common Errors Now

Posted by Mitali 22 November 2025 4990 Views

Don't let common ITR processing mistakes delay your refund. Discover errors in HRA, regime selection, and income claims, and learn how to fix them.

Anger Management: Your Hidden Professional Superpower

Posted by Raj Jaggi 22 November 2025 174 Views

Discover how managing anger is a superpower for professionals, especially CAs. Learn to transform it into drive and achieve true success.

India's New Labour Codes: What You Need to Know from Nov 2025

Posted by CS Lalit Rajput 22 November 2025 1574 Views

Discover India's four new Labour Codes effective Nov 21, 2025. Simplifying laws, enhancing worker rights, and boosting business compliance. Learn more!

GST Notice Service Under Section 169: When Does Portal Upload Become Insufficient?

Posted by Vivek Jalan 22 November 2025 2624 Views

The Madras High Court set aside a GST assessment after finding that portal-only notice service was ineffective. Learn what Section 169 mandates, why repeated portal notices aren't enough, and how taxpayers can avoid ex parte orders amid upcoming pre-deposit requirements.