CAclubindia Articles


Condonation of Delay in Filing Key Tax Forms for NPOs & Corporates

  Vivek Jalanpro badge    06 January 2025 at 08:44

Condonation of delay in filing Form 9A/10/10B/10BB for NPOs and 10IC and 10ID for Corporates for availing lower rate of tax



55th GST Council Decision: Payment Aggregators Get Exemption, Not Payment Gateways

  Vivek Jalanpro badge    06 January 2025 at 08:44

Analysis of 55th GST Council's decision to clarify that RBI regulated Payment Aggregators are eligible for the exemption, not payment gateway (PG)



55th GST Council Meeting: Key ITC Changes Impacting Automobile Sector & Construction Industry

  CA Shruti Singhalpro badge    04 January 2025 at 09:31

The GST Council met for the 55th time under the Chairmanship of Honourable FM Nirmala Sitharaman. Some key changes were recommended regarding availability of ITC and date of availability of ITC.



GST on Vouchers: The Circular That Clears the Confusion

  Saurabh Anokhchand Jain    04 January 2025 at 08:50

The GST Policy Wing has come to the rescue with a new circular that finally clears the air about the GST treatment of vouchers.



Key Tax Law Changes Effective This Year - 2025 Onwards

  CA Gyati Gupta    04 January 2025 at 08:50

This article provides an overview of the critical tax law changes effective this year, their implications, and the steps taxpayers should take to adapt.



55th GST Council: Major Amendments in CGST Rules Affecting IMS

  Vivek Jalanpro badge    04 January 2025 at 08:50

Analysis of the 55th GST Council's decision for Amendments in the CGST Act, 2017 and CGST Rules, 2017 in respect of the functionality of the Invoice Management System (IMS)



Key Tax Changes For the Year 2025: You Should Be Aware Of

  Mitali    03 January 2025 at 15:40

Change in Income Tax Slab under New Tax Regime



Statutory Tax Compliance Tracker - January 2025

  CS Lalit Rajput    03 January 2025 at 09:53

Compliance Tracker for the month of January 2025



Relief provided by 55th GST Council Meeting to Small Taxpayers

  CA Shruti Singhalpro badge    03 January 2025 at 09:26

The 55th GST Council meeting, held on December 21, 2024, resulted in a series of key decisions aimed at refining India's Goods and Services Tax (GST) framework. All the recommendations affecting small taxpayers have been discussed below.



Common Mistakes Frequently Observed in Financial Statements

  J. D. Shah Associates    03 January 2025 at 08:43

Common mistakes frequently observed in financial statements as per ICAI's publications and reviews