CAclubindia Articles

No More Forced ITC Order: New Rules from Jan 2026

Posted by Divisha 31 January 2026 10747 Views

From January 2026, GST rules allow flexible use of CGST and SGST ITC against remaining IGST liability after exhausting IGST ITC. Understand the change with examples.

GSTR-3B Interest Changes: Cash Ledger Balance from Jan 2026

Posted by Atharv 31 January 2026 580 Views

Understand new GSTR-3B interest rules from Jan 2026. Learn how cash ledger balance affects interest calculation and where to find it on your return.

GST on Unauthorised Occupation Post-Termination & Insolvency

Posted by Raj Jaggi

31 January 2026 110 Views

Understand GST implications for unauthorised occupation after agreement termination and insolvency. Learn about invoicing, supply, and NCLT claims.

GSTR-3B Auto-Adds Interest for Late Invoices

Posted by Mitali

31 January 2026 825 Views

GSTR-3B now auto-calculates interest on delayed invoices from previous periods. Learn how this impacts your filing and tax liability from January 2026.

Director Loans: Companies Act vs Income Tax Act Explained

Posted by Marimganti Tarun B.com,FCMA 31 January 2026 1325 Views

Understand the complex interplay between the Companies Act 2013 and Income Tax Act 1961 regarding director loans in India. Learn about compliance and tax implications.

Mastery Through Simplicity: 100 Articles On Law, Life & Practice

Posted by Raj Jaggi

31 January 2026 142 Views

Discover how true mastery in law, practice, and life is achieved through simplicity, not complexity. Learn from 100 articles on clarity and understanding.

How to Unfreeze a Bank Account Frozen/Attached Due to Income Tax Proceedings

Posted by CA Varun Gupta

31 January 2026 1217 Views

Bank account frozen by Income-tax Department? Learn legal grounds, Sections 226(3), 281B, 132(3), remedies, and step-by-step process to get accounts unfrozen.