CAclubindia Articles

The Date of Filing a Refund Application Cannot Alter the Legal Position Governing Earlier Accumulated ITC

Posted by Raj Jaggi

04 November 2026 50 Views

GSTAT rules that the date of filing a refund application cannot deny a refund of earlier accumulated ITC under Section 54(3) of the CGST Act. Understand the Kedia Agro ruling and its impact on GST refund claims.

How redRail Helps Travellers Compare Seat Availability Across Travel Classes

Posted by CA Ruby Bansal 04 November 2026 36 Views

Learn how redRail helps travellers compare train seat availability, fares and booking options across travel classes, with features like redRail Confirm, connecting trains, free cancellation and 3X refund benefits.

GST E-invoice 5 Crore Rule: Major Changes from January 2027

Posted by Poojitha Raam Vinay 04 November 2026 1703 Views

The GST e-invoicing threshold has not been cut again. It has been ₹5 crore since 1 August 2023. What is changing is scope. E-invoicing is being extended to cert...

Rights Issue Under the Companies Act, 2013: A Practical Guide

Posted by Priyanshi Garg

04 November 2026 33 Views

A rights issue is the default route when a company wants fresh capital from the people who already own it. It protects existing shareholders against dilution, a...

Senior Citizen Age Above 60 Years: Must Check These 3 Important Things in November 2026

Posted by Mitali online

04 November 2026 915 Views

Senior Citizen Age Above 60 and a pensioner who depend on regular income from savings accounts, fixed deposits, recurring deposits and pension must check these ...

Fast-Track Mergers in India: Section 233 after the 2025 Amendment Rules

Posted by CS CHARU VINAYAK 04 November 2026 17 Views

Understand the expanded fast-track merger provisions under Section 233 of the Companies Act, 2013, covering 2025 amendments, eligibility, ₹200 crore borrowing limit, procedural steps, approvals and key compliance challenges.

MCA Corporate Law Reforms 2025: Major Changes in Small Company Limits, Director KYC and Fast-Track Mergers

Posted by CS CHARU VINAYAK 03 November 2026 4012 Views

MCA's 2025 reforms simplify corporate compliance through revised small company thresholds, relaxed director KYC, expanded fast-track mergers and digital investor services.

GSTR-9 and 9C Optional vs Mandatory Tables FY 2025-26: Complete Compliance Guide

Posted by Ritesh Jain 04 November 2026 78 Views

Explore the FY 2025-26 GSTR-9 and GSTR-9C filing requirements, including mandatory vs optional tables, turnover thresholds, ITC reconciliation and key compliance checks before the December 31, 2026 deadline

Supreme Court Rules Building Qualifies as 'Plant' Under GST Section 17(5)(d) If Functionality Test Is Satisfied

Posted by Abhishek Raja online

03 November 2026 140 Views

Supreme Court clarifies GST ITC eligibility on buildings under Section 17(5)(d) of the CGST Act in the Safari Retreats case. Know the functionality test, retrospective Finance Act 2025 amendment and its impact on construction-related ITC claims.

Celebrate Diwali with New GST Firecrackers!

Posted by CA Umesh Sharma 03 November 2026 616 Views

Explore the major GST changes effective from 1st November 2026, including EV transport GST rates, RCM on waste and scrap, TDS provisions, e-way bill detention rules and the ₹10,000 minimum SCN threshold.