CAclubindia Articles

GST: Section 129 Detention vs. Section 130 Confiscation

Posted by Raj Jaggi

18 May 2026 306 Views

Understand the critical difference between GST detention (Sec 129) and confiscation (Sec 130). Learn when goods vest with the government and your remedies.

SARFAESI vs IBC: Strategic Recovery Pathways for Banks

Posted by Ashok Kakkar 18 May 2026 196 Views

Banks strategically evaluate SARFAESI vs IBC for stressed assets, considering viability, assets, compliance, and recovery prospects. Learn the key factors.

Annexure-B for GST Refund of Unutilised ITC: Practical Changes & Issues in Updated Utility

Posted by RAKESH K 16 May 2026 9855 Views

Discover the latest changes in GST Annexure-B utility for unutilised ITC refund filings. Learn about new invoice-level requirements, GSTR-2B reconciliation, validation errors, capital goods confusion and practical challenges taxpayers face in GST refund claims.

What Lenders Examine Before Sanctioning Loans

Posted by Ashok Kakkar 16 May 2026 214 Views

Discover what lenders look for before approving loans. Understand credit assessment, financial discipline, documentation, and risk evaluation.

RBI Eases NBFC Rules: Certain Companies Exempted From Registration From July 1, 2026

Posted by Akansha Rathi and Associates 15 May 2026 746 Views

The Reserve Bank of India has eased NBFC regulations by exempting certain low-risk entities from registration requirements effective 1 July 2026. Here's who qualifies as an Unregistered Type 1 NBFC and what the new RBI framework means.

GST Doctrine: Avoid Parallel Proceedings for One Liability

Posted by Raj Jaggi

15 May 2026 188 Views

Learn how the GST doctrine prevents parallel proceedings for the same liability. Understand the distinction between inquiry and adjudication to protect your rights.

ESOP Compliance for Indian Startups: ROC, Tax, Ind AS 102

Posted by sanyam goel 01 June 2026 187 Views

Navigate ESOP compliance for Indian startups. Master ROC filings, tax, Ind AS 102 accounting, and FEMA with this complete guide for founders & advisors.