CAclubindia Articles

Unbilled Revenue Under GST: Why Tax Liability Arises Even Without An Invoice

Posted by Raj Jaggi

27 December 2025 5067 Views

Understand how GST liability can arise even without invoice or payment. Learn time of supply rules, unbilled revenue treatment and key legal provisions.

NCDs vs CCDs: Choosing Growth Capital Wisely

Posted by Affluence Advisory 29 December 2025 102 Views

Understand Non-Convertible Debentures (NCDs) vs Compulsorily Convertible Debentures (CCDs) for your business growth. Make informed capital decisions.

Big Relief for GST Taxpayers: Section 16(5) Validation May Nullify ITC Time-Bar Demands

Posted by CA Varun Gupta

27 December 2025 12576 Views

Special procedure notified to rectify GST ITC demands raised solely due to Section 16(4) time limit, now validated under Sections 16(5) and 16(6). Explains legislative background, Delhi Notification 22/2024, eligibility, timelines, limitations, and no-refund caveat for FY 2017-18 to FY 2020-21 cases.

PAN Registered on IT Portal? When to File ITR

Posted by Ayush 26 December 2025 888 Views

Confused about filing ITR just because your PAN is registered on the Income Tax portal? Discover when filing is mandatory and when it's not.

GSTR-9C Due Date FY 2024-25: Extended Deadline

Posted by Poojitha Raam Vinay 26 December 2025 73947 Views

Discover the final extended due date for GSTR-9C for FY 2024-25. Learn who needs to file and the penalties for late submission.

TDS Applicability On Payments To Government And Authorities - A Legal Identity Perspective

Posted by Raj Jaggi

26 December 2025 4760 Views

Understand when TDS applies to payments made to Government, authorities, PSUs, and local bodies. Clear guide on Section 196, Section 194Q, and GST TDS under Section 51.

Year-End Closing Checklist for Large Companies

Posted by Hitesh Nandawani 27 December 2025 1468 Views

Navigate your company's year-end close with our comprehensive checklist. Ensure accuracy, compliance, and efficiency for a smooth financial closing process.

ITR Refund on Hold? Understand Income Tax Risk Alerts

Posted by Gautam Bharthry 25 December 2025 684 Views

Received an ITR refund hold alert? Learn why your income tax refund is on hold due to risk management and what steps to take. Get clarity now!

ITR Processing On Hold? What You Need To Know

Posted by Mitali

24 December 2025 3011 Views

Received an alert that your ITR processing is on hold? Learn why and what steps to take to resolve it before the 31 Dec 2025 deadline. Avoid penalties.

FD Rules Change 2026: Tenure, Withdrawal & Rates

Posted by Mitali

24 December 2025 2057 Views

New RBI rules for Fixed Deposits from Jan 2026. Learn about tenure changes, premature withdrawal disclosures, holiday maturity interest, and uniform rates.