CAclubindia Articles

CBIC Introduces Time-Bound GST Registration Rules with Deemed Approval

Posted by MOHAN ARYA 29 October 2026 4 Views

CBIC introduces time-bound GST registration rules, deemed approval for officer delays, and clearer adjudication procedures to improve compliance and reduce litigation.

Whose Aadhaar Goes on a Udyam Registration? A Guide by Type of Business

Posted by Nabin Thakur 28 October 2026 61 Views

Learn whose Aadhaar and PAN are required for Udyam Registration for proprietorships, partnerships, HUFs, LLPs, companies, societies and trusts.

Belated Return Due Date for AY 2026-27: Check Deadline and Penalty

Posted by Poojitha Raam Vinay 28 October 2026 2230 Views

Every year, lakhs of taxpayers miss the 31 July deadline because of a pending Form 16, a corrected AIS, or plain procrastination. The good news is that the Inco...

Finance Act, 2026 Reshapes Key GST Provisions and Their Practical Application

Posted by Raj Jaggi

28 October 2026 124 Views

Introduction to the GST Amendments under the Finance Act, 2026The Finance Act, 2026 has introduced five amending sections covering post-supply discounts, credit...

AI for CA students: What helps Exam Preparation and What does Not

Posted by Pratik Bajoria 28 October 2026 180 Views

Discover how CA students can use AI for exam preparation, concept clarity, revision and practice questions while avoiding outdated laws, incorrect answers and over-reliance on chatbots.

Cash Credit vs Overdraft: The difference banks actually care about

Posted by Ankush 27 October 2026 199 Views

Understand the difference between cash credit (CC) and overdraft (OD), including eligibility, collateral, interest, drawing power, RBI rules and risks to help businesses choose the right working capital facility.

TDS Challan for FY 2025-26 Valid for TY 2026-27: Cross-Year Utilisation Rules Explained

Posted by Harsimran Kaur 28 October 2026 387 Views

IntroductionThe transition to the Income-tax Act, 2025, from 1 April 2026 has introduced important changes in the terminology and compliance framework for tax d...

GST New Update: Capital Goods ITC Refund Over 60 Months

Posted by Chaitra Seetharam 27 October 2026 2859 Views

GST update on capital goods ITC refunds: Learn how the 60-month refund mechanism will apply to zero-rated supplies and inverted duty structure from 1 April 2027.

GST New Rules: Major Relief on Notices, Penalties and Appeals

Posted by Ishwarya Keerthi B 27 October 2026 1070 Views

Explore the latest proposed GST rule changes offering relief on notices, penalties and appeals, including the ₹10,000 notice threshold, reduced penalties and capped appeal pre-deposits for taxpayers.

Form 10-IEA After 1 April 2026: Re-entry Rules That Still Matter

Posted by CA Anmol Chaudhary 27 October 2026 513 Views

Learn how Form 10-IEA rules, the Income-tax Act 2025 and Finance Act 2026 affect tax regime switching for taxpayers with professional income, including withdrawal rules, filing deadlines and tax savings.