CAclubindia Articles

GST on Free Warranty Repairs: No Tax? Full Legal Explanation with Procedures

Posted by Ram Avtar Singh 25 February 2026 921 Views

GST treatment of warranty repairs and replacements explained with reference to Circular No. 195/07/2023-GST and Circular No. 216/10/2024-GST, covering ITC, off-site repair procedures, distributor scenarios, extended warranty taxation and Rule 55 delivery challan requirements.

When An E-Way Bill Fails But ITC Survives: Lessons in GST Interpretation (Part I)

Posted by Raj Jaggi

03 February 2026 1192 Views

Explores why ITC denial based solely on invalid E-Way Bills is flawed, analysing Section 16 of the CGST Act and the primacy of substantive compliance over procedural lapses.

Union Budget 2026-27: Tax Changes Explained

Posted by CA Aditya 04 February 2026 340 Views

Discover key changes in direct and indirect taxes for the Union Budget 2026-27. Simplify compliance and understand new tax proposals.

New STT Rates for Options & Futures Trading from April 2026

Posted by Poojitha Raam Vinay 02 February 2026 267 Views

Discover the new STT rates for F&O trading effective April 2026. Learn how these changes impact traders and trading costs in India. Read more now!

Union Budget 2026: Customs & Trade Changes Explained

Posted by CA Varun Gupta

04 February 2026 281 Views

Discover key changes in Union Budget 2026 for Customs and Trade Facilitation. Get a topic-wise summary of amendments and their impact.

ITR Filing Due Date AY 2026-27: New Updates & Deadlines

Posted by Poojitha Raam Vinay 02 February 2026 9483 Views

Know the Income Tax Return (ITR) filing due dates for AY 2026-27. Discover deadlines, penalties, and updates for all taxpayer categories. File on time!

GST Changes 2026: Finance Bill Amendments Simplified

Posted by CA Varun Gupta

03 February 2026 2267 Views

Discover key GST and IGST changes from Budget 2026. Learn about post-sale discounts, credit notes, refunds, and more. Get updated now!

Union Budget 2026: 26 Income Tax Proposals Explained

Posted by CA Umesh Sharma 03 February 2026 1491 Views

Discover 26 key income tax proposals from Union Budget 2026, including the new Income Tax Act 2025. Learn about simplification, taxpayer relief & more.

Income Tax 2026-27: New Rules & Taxpayer Relief

Posted by gstregistration.co 05 February 2026 308 Views

Discover key income tax updates from Union Budget 2026-27. Learn about new tax laws, relief measures, and what they mean for you.

ICAI, ICSI & ICMAI to Launch Short-Term Courses to Develop 'Corporate Mitras' in Tier-II & III Towns

Posted by Suhasini

02 February 2026 2146 Views

Discover how ICAI, ICSI, and ICMAI are supporting India's SMEs and micro enterprises through Corporate Mitras, short-term courses and the Rs 10,000 crore SME Growth Fund. Empowering Tier-II & Tier-III businesses with compliance solutions and access to capital.