CAclubindia Articles

Statutory Tax Compliance Tracker - May 2026

Posted by CS Lalit Rajput 12 May 2026 539 Views

Stay updated with May 2026 statutory compliance deadlines under the Income Tax Act, 1961, Income-tax Act 2025, and GST laws. Check important due dates for TDS, TCS, GSTR-1, GSTR-3B, QRMP, GST payments, refunds, ISD, e-commerce operators and other key tax filings to avoid penalties and ensure timely compliance.

Conflicting Advance Rulings Under GST: The Emerging Transitional Role Of GSTAT

Posted by Raj Jaggi

12 May 2026 197 Views

Explore how the GST Advance Ruling mechanism evolved from a tool for tax certainty to a system facing conflicting State rulings. Learn how the Finance Act, 2026 and Notification No. 18/2024-Central Tax empower GSTAT's Principal Bench to resolve inconsistencies and strengthen uniform GST interpretation across India.

Whether TDS payments are more Tedious or Easy under the new Act

Posted by CA Umesh Sharma 12 May 2026 445 Views

Income Tax Act 2025 introduces Single Challan facility for TDS payments from April 2026. Learn new Section 393 codes, updated TDS rates, compliance rules and how taxpayers can avoid payment errors under the new system.

From Survival to Stability in Microfinance

Posted by Affluence Advisory 12 May 2026 197 Views

India's microfinance sector is showing strong signs of recovery as asset quality improves, collections stabilise, and leading MFIs return to growth mode. Discover how disciplined lending, stronger risk management, and rising borrower demand are reshaping the future of microfinance in 2026.

TDS on Commission: Transition from Section 194H to Section 393 in 2026

Posted by Rahul Ghosh 11 May 2026 4077 Views

Understand the TDS on commission provisions under the new Income-tax Act, 2025. Learn about Section 393, 2% TDS rate, Rs 20,000 threshold, PAN implications, exemptions and key changes from the Income-tax Act, 1961 explained in simple terms.

When Statutory Regulation Is Treated As A Taxable Service: The Constitutional Limits Of GST

Posted by Raj Jaggi

11 May 2026 194 Views

Can GST apply to Electricity Regulatory Commissions? Explore landmark High Court rulings, the constitutional limits of GST, and why regulatory fees may not qualify as taxable consideration.