CAclubindia Articles

Locking of GSTR-3B return under GST!

CA Umesh Sharma 09 December 2025 at 06:47

Learn why Table 3.2 of GSTR-3B is becoming non-editable from Nov 2025, the deferred timeline, auto-population from GSTR-1/1A, and how it impacts GST compliance...

Darr Ke Aage Jeet Hai - Part VII: When Self-Confidence Conquers Fear

Raj Jaggi 09 December 2025 at 06:47

A powerful exploration of self-confidence - its psychology, icons, failures, victories and timeless wisdom showing how belief turns fear into destiny.

India Changed Its GDP Base Year After 10 Years

Mitali 08 December 2025 at 14:54

Know why India's GDP base year will be change- Reasons for the new selected base year, historical changes, outcomes etc.

Aadhaar Verification New Rules: From Photocopies to QR Codes

Mitali 08 December 2025 at 12:09

New Aadhaar verification norms from UIDAI require registration and tech-based methods for identity checks. Know who must comply and benefits of this secure system.

A Large Number Of Invoices Is Not An Excuse For Not Issuing Tax Invoices Properly

Raj Jaggi 08 December 2025 at 10:48

A detailed analysis of GST invoicing rules for high-volume event organisers. Understand Section 31, Rule 46, the Rs 200 limit, and why Abhishek Arora Ltd. must issue individual invoices for each ticket.

ITR-3 Mismatch: New Tax Regime Opted but Old Regime Applied by CPC - Legal Position and Solutions

Kowsalya 08 December 2025 at 06:39

Many taxpayers filing ITR-3 for FY 2023-24 have reported that their returns filed under the New Tax Regime were processed under the Old Regime, leading to higher tax demands. This article explains why this happens, the rules under Section 115BAC, common filing mistakes and the corrective steps available, including rectification, revised returns, or grievance redressal.

New Pan Masala Tax: Capacity-Based Levy Explained

Shivani 08 December 2025 at 06:38

Discover the capacity-based tax structure introduced by the 2025 Cess Bill. A mechanism designed for stable revenue and high accountability in the pan masala sector.

Salary Rs 12.45 Lakh but with Dividend, Interest, MF its Over 12.75 Lakh: Do I Need to Pay Tax?

Chaitra Seetharam 06 December 2025 at 10:56

Understand how the enhanced "no tax up to Rs 12 lakh" rebate works under the New Tax Regime for FY 2025-26, why it applies only to income taxed at normal slab rates, and how dividends, interest, and mutual fund gains can push you beyond the Rs 12–12.75 lakh limit.

Section 18 of The CGST Act, 2017 (Part II) - Reversal And Adjustment Of ITC in Special Circumstances

Raj Jaggi 06 December 2025 at 06:52

Explore how Sections 18(4) to 18(6) of the CGST Act complete the Input Tax Credit (ITC) cycle by ensuring fair reversal, repayment, and recalibration of credit...

How to Report ITC Taken - Reversed - Reclaimed in GSTR-9 for FY 2024-25

CA Amit Harkhani 05 December 2025 at 06:46

Learn how to report ITC claimed, reversed and reclaimed across years in GSTR-3B with Rule 37/37A rules, table-wise guidance, and clear examples for FY 2023-24 & 2024-25.