CAclubindia Articles

MCA Introduces "Small Company" Status in Master Data: Key Compliance Implications Explained

CS Divesh Goyal 12 January 2026 at 10:02

MCA introduces "Small Company" status in master data, bringing structural reforms with significant compliance, reporting, and regulatory implications.

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

Nitin kumar kaushik 12 January 2026 at 09:30

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?

Raj Jaggi 12 January 2026 at 09:20

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

Gaurav Arya 10 January 2026 at 15:07

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

Raj Jaggi 10 January 2026 at 10:01

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

LegalDev 10 January 2026 at 09:24

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

CA Varun Gupta 10 January 2026 at 07:05

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.

New Bank Transaction Limits in India For FY 2026-27: With BSBDA and PPF Update!

Mitali 09 January 2026 at 17:39

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?

Poojitha Raam Vinay 09 January 2026 at 16:40

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!

Mitali 09 January 2026 at 13:17

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.