CAclubindia Articles

GSTR-5: Monthly Return Filing Rules and Consequences

Posted by Mitali 20 July 2025 0 Views

GSTR-5 is a statement to be filed by non-resident taxable person for the period during which they carry out business transaction in India.

Income Tax Scrutiny Assessment: Who Will Face in FY 2025-26?

Posted by Chaitra Seetharam 19 July 2025 0 Views

For FY 25-26, CBDT released IT Scrutiny Guidelines- focusing on high-value transactions, TDS mismatches & information from 3rd party sources.

CA Journey Through Krishna's Wisdom: Why the Struggle Is Worth It

Posted by Himanshu Ranka 19 July 2025 638 Views

A stressed CA aspirant finds clarity in a divine conversation with Lord Krishna. This powerful tale draws parallels between the CA journey and the Mahabharat, offering timeless motivation, clarity on AI fears, and deep career insights rooted in purpose and resilience.

SEBI's Digital Leap in Shareholder Communication

Posted by Affluence Advisory 19 July 2025 158 Views

In a significant stride towards modernizing corporate governance and enhancing ease of doing business, the Securities and Exchange Board of India (SEBI) has ushered in a new era of shareholder communication under its Listing Obligations and Disclosure Requirements (LODR) Regulations.

TDS Payment and Return Filing Due Date For FY 2025-26

Posted by Chaitra Seetharam 18 July 2025 2 Views

Discover the payment and returns filing due dates for FY 2025-26 and avoid penalties with CAclubindia’s guide. Learn more now!

Is GST Mandatory for Private Limited & LLP Companies? The Truth No One Tells You!

Posted by CA Ruby Bansal 18 July 2025 2100 Views

While some banks may insist on a GST number for opening a current account, GST registration is not mandatory at the start for LLPs, Private Limited or Limited companies unless turnover exceeds prescribed thresholds.

FC-GPR Filing on RBI FIRMS Portal: FEMA Compliance for FDI in India (Process, Documents & Penalties)

Posted by certifications bay 18 July 2025 1721 Views

The FC-GPR filing acts as a crucial mechanism for regulatory oversight over inbound foreign direct investment (FDI), ensuring adherence to pricing guidelines, sectoral caps, and FEMA-compliant inflows.

Assessments under GST

Posted by CA Prateek 18 July 2025 7267 Views

This article aims to provide a simple and practical understanding of the different types of assessments under GST. This article will cover the types of assessments, their legal provisions and the situations in which they apply.

Rebate u/s 87A in New & Old Tax Regime For FY 24-25

Posted by Chaitra Seetharam 17 July 2025 1 Views

Rebate u/s 87A allows a reduction in tax liability up to a maximum specified amount, if their total income is below a certain threshold.

Critical Legal Role of DIN under GST: CBIC Circulars, Compliance Requirements & Clarification on DIN vs RFN

Posted by CA Varun Gupta

17 July 2025 2350 Views

This article provides a comprehensive and chronological analysis of the DIN framework-from its inception through Circular No. 122/41/2019-GST to the most recent clarification under Circular No. 249/06/2025-GST.