CAclubindia Articles
GST Rate Reduction from 18% to 5% - Is ITC Reversal Required Under Section 18(4)?
Does GST rate reduction from 18% to 5% require ITC reversal under Section 18(4) of the CGST Act? Explore legal provisions, CBIC clarifications, and practical implications for taxpayers.
Aadhaar Authentication for GST registration: Enhancing Security
Aadhaar authentication for GST registrations verifies applicants identities using Aadhaar biometrics. Check out how it has become mandatory.
Calculate HRA Tax Exemption AY 2025-26 | Your Guide
Learn how to calculate your HRA tax exemption for AY 2025-26. Understand eligibility, calculation methods, and required documents for maximum tax savings.
Methods To Achieve Minimum Public Shareholding
Learn about Public Issues, Offer for Sale (OFS) via prospectus and stock exchange mechanism, eligibility criteria, cooling-off periods, offer size, operational requirements, retail participation, allocation, and SEBI regulations governing share sales and MPS compliance.
GST on Footwear: New Rates from 22nd September 2025
GST for footwear products now up to to Rs 2500 isat 5% while products priced above Rs 2500 increased to 18% from the existing 12%.
Modi Ji: Lead. Serve. Inspire - Part II
Discover the next 10 inspiring qualities of Prime Minister Narendra Modi - from embracing poverty with pride and rejecting nepotism, to donating gifts, empowering youth, honouring unsung heroes with the People’s Padma and launching UDAN.
PMS Fees and Capital Gains: Can You Claim Deduction Under Section 48?
Can PMS fees be claimed as deduction under Section 48 while computing capital gains? Explore statutory law, ITAT rulings, SEBI PMS rules & filing tips.
Capitalization of Borrowing Cost on Land as per Ind AS 23: Borrowing Costs
Understand the capitalization of borrowing costs on land under Ind AS 23. Learn when borrowing costs qualify for capitalization, key principles, and practical implications for businesses.
Last Date of Income Tax Filing with ITR for the AY 2025-26: What Happens If You Miss It?
08 September 2025
4961 Views
The last date for Income Tax Return filing for AY 2025-26 is September 15, 2025, with no further extensions. Learn penalties, interest, and consequences of missing the ITR deadline, plus tips to file on time.
GST 3.0: Major Reforms Ahead as FM Sitharaman Promises Consumer Benefits
In an interview, FM Sitharaman outlined GST 3.0 reforms, benefits for consumers, GST on fuel, impact on education & insurance, and why One Nation One GST is still a challenge.
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