CAclubindia Articles

AI Adoption Transforming Procure-to-Pay Process for SMEs: A Detailed Overview with References

Posted by Sundaran.D 11 August 2025 192 Views

Discover how AI is transforming the procure-to-pay process for SMEs by automating tasks, improving accuracy, enhancing spend visibility, and driving cost savings through advanced analytics and supplier management

ITR Filing Online for FY 2024-25: ITR-2 and 3 Released

Posted by Mitali 10 August 2025 1 Views

ITR-1, ITR-2, ITR-3 & ITR-4 utilities are now LIVE for Assessment Year 2025-26 but before filing know the changes made in ITR forms.

GST Registration - New Processing Guidelines 2025

Posted by LegalDev 09 August 2025 23493 Views

CBIC's 2025 GST registration guidelines replace Instruction 03/2023-GST, standardizing document requirements, setting strict timelines and preventing officer overreach to make registration faster, fairer and fraud-proof.

Capital Gains Tax Indexation: When it is Required?

Posted by Chaitra Seetharam 08 August 2025 26 Views

Who needs Capital Gains Tax Indexation? Discover when and how to apply it - click here for full details!

Senior Citizens Above 75 years Beware: Bank Mistake = No Refund!

Posted by Mitali 08 August 2025 6599 Views

Learn how senior citizens aged above 75 can get exemption from filing ITR under Section 194P for FY 2025-26. Conditions, forms, and bank process explained.

CA Inter Study Plan: A Practical Guide to Crack Your Exam in the First Attempt

Posted by Vikas Gupta 08 August 2025 5738 Views

Master the CA Intermediate exam with a practical 6-month study plan. Get proven strategies, revision tips, mock test schedules and expert guidance to clear both groups.

Understanding Rule 37A of the CGST Rules - Reversal and Re-availment of Input Tax Credit (ITC)

Posted by Rajagopal K 08 August 2025 4516 Views

Understand GST Rule 37A on ITC reversal and re-availment when suppliers fail to file GSTR-3B. Learn compliance deadlines, interest liability, and re-availment process

Gold Taxation Update: How Capital Gains Are Now Calculated?

Posted by Chaitra Seetharam 08 August 2025 1 Views

Tax on gold is based on your investment horizon and tax considerations, as each form has different tax implications.

Judicial Safeguards in GST Recovery: A Review of Landmark Judgments

Posted by Abhishek Raja 07 August 2025 472 Views

This article examines key landmark judgments that collectively assert the supremacy of procedural fairness, natural justice, and constitutional safeguards in the recovery process under GST laws.