CAclubindia Articles

FAQs: How to draft a Reply to the Examination Report, its Timeline and How to file it

Posted by Nitin kumar kaushik 12 January 2026 914 Views

Comprehensive guide on Trademark Examination Reports - application flow, formality checks, timelines, objections under Sections 9 & 11, replies, deadlines, condonation, affidavits of use, expedite options and draft reply formats with case laws.

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

Posted by Raj Jaggi

12 January 2026 1555 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 1021 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 2731 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 337 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 1178 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 3910 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 2088 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!

Posted by Mitali 09 January 2026 14230 Views

How much gold can you legally keep at home? Know CBDT Instruction 1916 safe limits for gold holdings, rules during income-tax raids, disclosure in ITR, and penalties on unexplained gold under Sections 69/69A.

ESOP vs Sweat Equity: What's Right for Your Startup

Posted by Affluence Advisory 09 January 2026 96 Views

ESOP vs Sweat Equity explained for startups: key differences, legal framework, tax impact, dilution effects, and when to choose ESOPs or Sweat Equity to attract, retain and reward talent effectively.