CAclubindia Articles

Adjustment versus Refund of Excess GST Paid: Legal Position under Sections 39(9) and 54 of the CGST Act, 2017

Posted by Raj Jaggi

24 November 2025 1106 Views

Discover how excess GST paid in previous years can be handled under the CGST Act, 2017. Understand limitations on rectifying past returns, why adjustments against current liabilities are not permitted, and how refunds under Section 54(1) and constitutional protections under Article 265 provide the only legal remedy for taxpayers who detect overpayments belatedly.

Avoid ITR Processing Mistakes: Fix Common Errors Now

Posted by Mitali online

22 November 2025 5000 Views

Don't let common ITR processing mistakes delay your refund. Discover errors in HRA, regime selection, and income claims, and learn how to fix them.

Indian Remittance Shift: Education Financing Beats TCS Crunch

Posted by Affluence Advisory 24 November 2025 389 Views

Discover why Indian education remittances surged in July 2025 despite overall LRS declines due to new TCS rules. Learn about tax strategies.

Anger Management: Your Hidden Professional Superpower

Posted by Raj Jaggi

22 November 2025 244 Views

Discover how managing anger is a superpower for professionals, especially CAs. Learn to transform it into drive and achieve true success.

India's New Labour Codes: What You Need to Know from Nov 2025

Posted by CS Lalit Rajput 22 November 2025 1654 Views

Discover India's four new Labour Codes effective Nov 21, 2025. Simplifying laws, enhancing worker rights, and boosting business compliance. Learn more!

How to Fix AIS Mismatch While Filing Your Income Tax Return: Simple Guide (AY 2025-26)

Posted by Karthik Annaram 24 November 2025 1034 Views

Facing AIS mismatch while filing ITR? Learn the common causes, how to fix errors using AIS feedback, and when to revise your return to avoid tax notices.

New Income Tax Act 2025 vs 1961: Tax Offence Changes

Posted by Vivek Jalan 25 November 2025 521 Views

Discover key tax offences under the new Income Tax Act 2025 and how they compare to the 1961 Act. Understand your obligations and potential penalties.