CAclubindia Articles

Updated Return After Reassessment Notice: Strategic Shift in Tax Administration

27 February 2026 1148 Views

Overview As per the budget 2026 announcement proposals, updated return can be filed even after the beginning of re-assessment proceedings, with a 10% additional...

Multiple GST registrations in a state - Strategic Expansion or Compliance Burden?

Posted by Raj Jaggi

27 February 2026 710 Views

Explore Section 25(2), Rule 11 and Rule 41A to understand when multiple GST registrations within a State make operational sense, how ITC transfer works and why tax neutrality remains intact despite structural flexibility.

The Human Edge: Professional Success For Chartered Accountants In The Age Of AI

Posted by Raj Jaggi

27 February 2026 347 Views

A detailed analysis of how AI tools like ChatGPT and Claude are transforming professional practice for Chartered Accountants in India, boosting productivity, reshaping client expectations and reinforcing the critical role of human judgment in the AI era.

Interest On Fixed Deposit Taxable: Old Vs New Tax Regime?

Posted by Srinidhi S 27 February 2026 57 Views

Learn about taxability on FD interest - see updated on TDS exemption limits and rules under old and new regime FY 2025-26

GST on Export of Services: Refunds, LUT and Zero-Rated Supplies

Posted by Shreyans Panchal 26 February 2026 11 Views

Export of services under GST provides a comprehensive overview of how exports of services are treated under Indias GST regime.

How Much Can Senior Citizens Earn Tax-Free After Budget 2026?

Posted by Chaitra Seetharam 26 February 2026 9922 Views

In the Union Budget 2026, Finance Minister Nirmala Sitharaman prioritized simplifying compliance and making tax filing more convenient, rather than introducing ...

How do Tax Havens operate vis-a-vis BEPS Rule

Posted by CA Niraj Navindgikar 26 February 2026 273 Views

Explore what tax havens are, how jurisdictions like Mauritius, Singapore, Switzerland and Cyprus attract global capital, and how OECD’s BEPS rules aim to curb profit shifting, tax avoidance, and misuse of offshore financial centers.

Locked GSTR-3B Era Begins: How ECRS and RCM Validation Is Changing GST Compliance

Posted by Ram Avtar Singh 26 February 2026 6690 Views

Editable GSTR-3B is over. From December 2025, GST portal blocks returns if ITC, ECRS and RCM data don't align. Understand the impact on CFOs, compliance risk and how to prepare for locked GSTR-3B filings.

The Advance Paradox Under GST: Liability Today, Supply in The Distant Future

Posted by Raj Jaggi

26 February 2026 151 Views

Do long-term service contracts qualify as continuous supply under GST? Understand mobilisation advances, receipt vouchers, tax invoices, time of supply under Sections 31 & 13 of the CGST Act, and the Rule 35 back-calculation impact on GST liability and cash flow.