CAclubindia Articles

GST LUT Saga: Exporters' Rights & Legal Challenges

Posted by Gaurav Arya 10 January 2026 1110 Views

Understand the GST LUT saga. Learn why show cause notices for non-furnishing LUT are legally unsustainable and how exporters can challenge them.

GST ITC Refund for Zero-Rated Supplies: A Complete Guide

Posted by Raj Jaggi

10 January 2026 2931 Views

Understand how exporters & SEZ units can claim GST ITC refunds on zero-rated supplies, even if exempt. Learn with practical illustrations.

India Bank Transaction Limits FY 2026-27: BSBDA & PPF Update

Posted by Mitali

09 January 2026 4365 Views

Understand India's bank transaction limits for FY 2026-27. Learn about BSBDA accounts, PPF UPI transfers, cash deposit/withdrawal rules, and digital payment limits.

GSTR-9 Late Fees: Understand the Real Cost of Delay

Posted by Poojitha Raam Vinay 09 January 2026 2177 Views

Don't get caught out by GSTR-9 overdue penalties. Discover the daily late fees and turnover caps that can impact your business. File on time!

Gold Limits at Home: IT Act 2025 & Raid Preparedness

Posted by Mitali

09 January 2026 14295 Views

Understand safe gold limits at home under the IT Act 2025. Learn about raid preparedness, penalties for unexplained gold, and how to justify your holdings.

Budget 2026: Will 30% Tax Slab Rise to Rs 35 Lakh?

Posted by LegalDev 10 January 2026 361 Views

Discover if the 30% tax slab will increase to Rs 35 lakh in Budget 2026. Expert opinions and financial analysis on potential tax relief for the middle class.

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

Posted by CA Varun Gupta

10 January 2026 1753 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.