CAclubindia Articles
CBIC introduces simplified refund system to improve ease of doing business
Ajay Kumar Maggidi 06 October 2025 at 07:14CBIC, through Instruction No. 06/2025 dated October 3, 2025, has introduced a risk-based provisional refund system under GST to speed up refunds and improve cash flow for taxpayers.
What is Advance Tax? Deduction Process, Liability and Penalties Explained
Pranab Banerjee
06 October 2025 at 07:14
Advance Tax, known as "Pay As You Earn," requires taxpayers with a net liability above Rs 10,000 to pay income tax in instalments throughout the year. Learn who must pay, due dates, calculation steps, exemptions, penalties and benefits of timely payment under the Income Tax Act, 1961.
Facing a Penalty for Tax Evasion? Judicial Insights from Recent Ruling
Abhishek Raja 06 October 2025 at 07:14Explore key 2024 Allahabad High Court rulings clarifying that penalties under Section 129 of the CGST Act cannot be imposed for minor clerical or technical errors in e-way bills without intent to evade tax. Learn how courts uphold bona fide mistakes as non-penalizable under GST.
A Professional's Guide to Hindu Undivided Family (HUF): Understanding Its Role and Benefits
CA. Bhavik P. Chudasama 04 October 2025 at 09:27Learn about Hindu Undivided Family (HUF) under Indian tax law - its structure, benefits, limitations, and tax slab rates for AY 2026-27. Discover how HUF helps in wealth management, tax planning, and income splitting while ensuring compliance
Section 74A vs 73 & 74 of CGST Act - Key Differences Explained (2025 Update)
gstregistration.co 04 October 2025 at 06:54Learn the key differences between GST Sections 74A, 73, and 74. The 53rd GST Council meeting introduced Section 74A to simplify tax demand notices, penalties, and compliance for both fraud and non-fraud cases.
Made a Mistake in ITR Filing? Step-by-Step Guide to Rectification under Section 154
CA Varun Gupta 04 October 2025 at 06:40
Made a mistake in filing your ITR? Learn how to correct errors using Rectification of Return under Section 154 of the Income-tax Act, 1961. Understand timelines, procedure, common mistakes covered and remedies if rectification is rejected.
GSTR-9C: Who Must File For FY 2024-25
Poojitha Raam Vinay 03 October 2025 at 16:53
Know about GSTR-9C: its due date, applicability, format and limits. Get a clear guide to the GST reconciliation statement and self-certification.
GST 2.0: Health & Life Insurance Exempt at a Premium
CA Niraj Navindgikar 03 October 2025 at 09:30The 56th GST Council meeting introduced GST 2.0 with major reforms, including exemption of GST on individual Life & Health Insurance premiums. Group insurance, however, remains taxable and insurers lose ITC benefits.
Statutory Tax Compliance Tracker - October 2025
CS Lalit Rajput 03 October 2025 at 09:21Check key Income Tax and GST compliances & Due dates for October 2025
Budget 2025: Why Most Taxpayers Now Prefer the New Tax Regime
Pranab Banerjee 03 October 2025 at 06:25
Budget 2025 has made the New Tax Regime more attractive with higher rebates, lower rates, and simpler filing. Compare the New vs. Old Tax Regime and see why most taxpayers now prefer the new system in FY 2025-26.
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