MCA introduces "Small Company" status in master data, bringing structural reforms with significant compliance, reporting, and regulatory implications.
Comprehensive guide on Trademark Examination Reports - application flow, formality checks, timelines, objections under Sections 9 & 11, replies, deadlines, condonation, affidavits of use, expedite options and draft reply formats with case laws.
12 January 2026
1551 Views
Can ITC be claimed on seminar kits and trolley bags under GST? CA Raj Jaggi analyses composite supply, gifts, personal use and key legal provisions.
GST authorities issuing Section 74 SCNs for non-filing of LUT on zero-rated exports is legally unsustainable. This article explains why procedural lapses cannot be treated as fraud, backed by recent High Court rulings and GST policy principles.
10 January 2026
2719 Views
Explains how zero-rated exports and SEZ supplies allow refund of unutilised GST ITC even when outward supplies are exempt, with law, cases and examples.
Budget 2026 may raise the 30% income tax slab from Rs 24 lakh to Rs 35 lakh, offering major relief to middle-class salaried taxpayers. Here’s what it means.
10 January 2026
1090 Views
Detailed guide on concessional GST supplies to merchant exporters at 0.05% / 0.1% under Notifications 40/2017-CT and 41/2017-IGST. Covers eligibility, conditions, 90-day export rule, documentation, risks and supplier SOP.
Bank Transaction Limits India 2026: Savings Cash Rule, Current, BSBDA Zero Balance, UPI/IMPS/RTGS Caps. Avoid SFT Notices and Penalty.
09 January 2026
2086 Views
Missed your GSTR-9 filing deadline? Discover if late submission is still possible and the exact late fees.
How much gold can you legally keep at home? Know CBDT Instruction 1916 safe limits for gold holdings, rules during income-tax raids, disclosure in ITR, and penalties on unexplained gold under Sections 69/69A.
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
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