CAclubindia Articles

No More Forced ITC Order: New Rules from Jan 2026

Posted by Divisha 31 January 2026 10622 Views

From January 2026, GST rules allow flexible use of CGST and SGST ITC against remaining IGST liability after exhausting IGST ITC. Understand the change with examples.

New Interest Calculation in GSTR-3B From January 2026 Onwards: Cash Ledger Balance Now Considered

Posted by Atharv 31 January 2026 506 Views

Starting from January 2026, GSTR-3B interest calculation is enhanced to consider minimum cash ledger balance as per Rule 88B(1). Know what changes.

GST Implications Of Unauthorised Occupation After Termination And Insolvency

Posted by Raj Jaggi

31 January 2026 83 Views

Examines GST liability in a post-termination parking agreement covering invoicing obligations, time of supply, unauthorised occupation and NCLT recovery implications under the CGST Act, 2017.

GSTR-3B Now Auto-Adds Interest for Delay in filing of Any Previous Invoices in GSTR-1

Posted by Mitali 31 January 2026 707 Views

Are filing an old invoice in January 2026? Then be alert GST portal now auto-adds past invoice liability and interest directly in GSTR-3B.

Director Loans Explained: Companies Act 2013 vs Income Tax Act 1961

Posted by Marimganti Tarun B.com,FCMA 31 January 2026 1218 Views

Explore the Unified Compliance Theory for director funding in private companies. Understand how harmonized documentation, banking discipline, and source verification align Companies Act and Income Tax Act obligations while minimizing regulatory risk.

Simplicity Is The Final Stage Of Mastery: Reflections From 100 Articles On Law, Practice And Life

Posted by Raj Jaggi

31 January 2026 87 Views

Discover why true mastery whether in law, taxation or life emerges from simplicity, not complexity. Learn how clarity, restraint, and understanding transform professional practice and personal growth.

How to Unfreeze a Bank Account Frozen/Attached Due to Income Tax Proceedings

Posted by CA Varun Gupta

31 January 2026 958 Views

Bank account frozen by Income-tax Department? Learn legal grounds, Sections 226(3), 281B, 132(3), remedies, and step-by-step process to get accounts unfrozen.

From Motor Vehicles to Luxury Goods: Expansion of TCS u/s 206C(1F)

Posted by CA KAJAL AGRAWAL 31 January 2026 402 Views

CBDT expands Section 206C(1F) to levy TCS on sale of notified luxury goods above Rs 10 lakh from 22 April 2025. Know the scope, buyers and compliance.

Trump's Board of Peace and "Parallel UN" Proposal

Posted by T.R.Radhakrishnan 31 January 2026 39 Views

A critical analysis of Donald Trump's proposed Board of Peace, its implications for global order, leadership credibility and India's strategic response.

From Production to Capacity: An Illustration-Rich Commentary on Rules 1 to 12 of the Chewing Tobacco, Jarda & Gutkha Packing Machines Rules, 2026

Posted by Raj Jaggi

30 January 2026 678 Views

An in-depth analysis of the Chewing Tobacco, Jarda & Gutkha Packing Machines Rules, 2026, explaining the shift from actual production to capacity-based taxation, machine-centric assessment, deemed production, abatements and administrative certainty u/s 3A.