CAclubindia Articles

GMA Pinnacle Case: ITC Denials Now Legally Unsound

Posted by Hrishikesh H 16 January 2026 225 Views

Learn why mechanical ITC denials are no longer legally defensible following the GMA Pinnacle case. Understand your rights and how to present your claims effectively.

New Labour Codes: Profit & Loss Accounting Impact

Posted by Paras Jain 17 January 2026 623 Views

Discover the significant accounting implications of India's New Labour Codes under Ind AS, including profit hits and deferred tax impacts. Learn more!

GST Scrutiny & Form ASMT-12: From Review to Closure

Posted by Raj Jaggi

16 January 2026 447 Views

Understand GST scrutiny under Section 61, the role of Form ASMT-10, ASMT-11, and ASMT-12. Learn how to navigate discrepancies and achieve closure.

Section 143(2) Scrutiny Notices 2025: Resolve by 31.03.2026

Posted by CA Varun Gupta

19 January 2026 1169 Views

Understand Section 143(2) scrutiny notices for 2025, including time-bar deadlines and foreign remittance triggers. Get a step-by-step guide to resolution before 31.03.2026.

ATM Withdrawal Limits India 2026: Daily Cash Access

Posted by Poojitha Raam Vinay 15 January 2026 3176 Views

Discover 2026 ATM withdrawal limits in India. Learn daily limits by bank, card type, and how to increase yours. Stay informed on charges and free transactions.

Specified Premises under GST for Hotels: Annexure VII, VIII & IX, Timelines and Rates

Posted by CA Varun Gupta

16 January 2026 3612 Views

GSTN Advisory dated 04.01.2026 enables online opt-in/opt-out declaration of hotel "Specified Premises" on GST Portal under Notification 05/2025-CTR. Explains Annexure VII, VIII & IX, timelines, portal process, and impact on GST rates - 18% with ITC vs 5% without ITC for restaurant services.

Master Audit Risk Assessment: A Pro Guide

Explore the latest Central Excise notifications (31st Dec 2025) introducing capacity-based levies for tobacco products. Understand the shift from valuation to physical control.