CAclubindia Articles

Seminar Kits and Trolley Bags under GST: Can ITC be claimed?

Posted by Raj Jaggi

12 January 2026 1552 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.

LUT Saga under GST

Posted by Gaurav Arya 10 January 2026 973 Views

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.

Exempt Yet Refundable: Decoding ITC Refund On Zero-Rated Supplies Under GST With Illustrations

Posted by Raj Jaggi

10 January 2026 2721 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: Will the 30% Tax Slab Limit Rise to Rs 35 Lakh? Expert Opinions and Financial Equations

Posted by LegalDev 10 January 2026 328 Views

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.

GST at 0.05% or 0.1% for Merchant Exporters: Eligibility, Conditions & Compliance Risks

Posted by CA Varun Gupta

10 January 2026 1097 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 in India For FY 2026-27: With BSBDA and PPF Update!

Posted by Mitali 09 January 2026 3891 Views

Bank Transaction Limits India 2026: Savings Cash Rule, Current, BSBDA Zero Balance, UPI/IMPS/RTGS Caps. Avoid SFT Notices and Penalty.

GSTR-9 Overdue: What is the Real Late Fees Hit?

Posted by Poojitha Raam Vinay

09 January 2026 2087 Views

Missed your GSTR-9 filing deadline? Discover if late submission is still possible and the exact late fees.

New Gold Limits at Home as per IT Act 2025: Inheritance beyond Then be Ready Raid is Coming!

Part X explores how Bruce Lee and Benazir Bhutto faced fear, physical danger, and death with courage, proving true victory begins beyond fear and within belief....