CAclubindia Articles

GSTR-9 Filing for FY 2024-25: Mandatory Data You Must Fill & Optional Fields Explained

CA Amit Harkhani 27 November 2025 at 06:09

Understand the mandatory and optional data requirements for filing GSTR-9 for FY 2024-25. This guide breaks down the details taxpayers must report, optional fields, key disclosures, and common mistakes to avoid for accurate annual GST return filing.

SWAGAT-FI: India's Single-Window Framework for Accelerating Long-Term Foreign Capital

Affluence Advisory 27 November 2025 at 06:09

Discover how SEBI's SWAGAT-FI Framework is transforming FPI onboarding with a unified single-window system, harmonised SEBI–FEMA–AIF compliance, simplified 10-year registration, and faster digital grievance redressal making India a more transparent, efficient, and globally competitive investment hub.

Gujarat HC: Income Tax Dept Cannot Issue 148A Notices Solely on GST Dept Inputs

Vivek Jalan 27 November 2025 at 06:09

High Courts warn the Income Tax Department against issuing 148A notices based solely on GST or Sales Tax Department data, stressing independent verification and inquiry.

Best Investment Banking Roles for Chartered Accountants Moving from Audit

CA Tushar Makkar 26 November 2025 at 06:22

A practical guide for CAs looking to shift from audit to investment banking - skills required, timing, resume strategy, modelling, networking, salaries and career paths.

Enhancing Tax Transparency on Foreign Assets & Income: A Concise Overview of CRS & FATCA

CA Jaydeep Babubhai Vadher 26 November 2025 at 06:22

A clear guide to India's foreign asset reporting requirements under CRS and FATCA, explaining mandatory disclosures in Schedules FA, FSI and TR, key compliance rules, filing restrictions, currency conversion norms and penalties for non-reporting.

Four Labour Codes. One Unified Future for India's Workforce

Gautam Bharthry 26 November 2025 at 06:22

A comprehensive overview of India's four new labour codes enforced from 21 November 2025, detailing major reforms in wages, industrial relations, social security and workplace safety.

Taxpayers Face Heat Over GSTR-3B Ineligible ITC Reporting: Circular 170 in Focus

Vivek Jalan 26 November 2025 at 06:21

A detailed analysis of GST implications arising from Circular No. 170/02/2022, highlighting state-wise SGST notices, ITC reversal and disclosure requirements, time-bar challenges u/s 16(4), rectification limits under Section 39(9), and the growing importance of accurate GSTR-3B reporting to avoid litigation and penalties.

TDS Refund For AY 2025-26: Latest Update

Mitali 25 November 2025 at 13:01

Wondering why your TDS refund is delayed? Discover key CBDT updates, refund processing status, and tips for faster refund release in 2025.

Anger Management: The Hidden Superpower of truly Successful Professionals, especially CAs - Part II

Raj Jaggi 25 November 2025 at 10:30

Discover how professionals can transform anger into clarity and strength through mindful pauses, conscious breathing, and emotional detachment. Part II of this series turns awareness into action, offering practical, science-backed methods to build calmness, resilience and compassionate leadership.

Is Your International Payment Taxable? A Practical Guide to Separating Business Profits from Royalty and Technical Fee

CA. Bhavik P. Chudasama 25 November 2025 at 10:21

A practical guide to distinguishing business profits, royalties, and technical fees in international payments. Understand how contracts, DTAA rules and Form 15CA/CB requirements shape taxability, compliance, and certification, complete with real examples and clarity on grey areas.