CAclubindia Articles
Maintenance Charges on Leased Premises: Who Is the Real Recipient under GST?
18 September 2026
182 Views
Understand GST treatment of maintenance charges on leased premises, including the real recipient, direct payment by tenants, ITC eligibility and the role of tripartite agreements
Tax Audit Deadline AY 2026-27: A Practical Compliance Checklist for CAs and Taxpayers
Tax audit deadline September 30, 2026: follow this practical Section 44AB and Form 3CD checklist to avoid filing errors, delays and penalties.
Aadhaar Card Holders Lock Your Biometrics Now and Protect Your Identity
17 September 2026
534 Views
Learn how to lock Aadhaar biometrics online to prevent unauthorized fingerprint, iris and face authentication and add an extra layer of identity protection.
Finance Process Ownership: Who Owns the Number from Start to Finish?
18 September 2026
45 Views
Explore why end-to-end ownership matters in finance implementations, where numbers cross teams, create hand-off gaps and require clear accountability for the final outcome.
LIC Premium Payment 2026: Easy Ways to Pay Your Renewal Premium
Learn how to pay LIC premium online and offline in 2026 using UPI, net banking, cards, LIC branches and authorised channels. Check due dates, grace periods, payment status, receipts and tax benefits.
TDS on Professional Fees FY 2026-27: Rules and Threshold Limits
TDS on professional fees for FY 2026-27 explained, covering Section 393(1), TDS rates, ₹50,000 threshold, applicability, due dates and non-compliance consequences.
Power to Seize Is Not Power to Retain Indefinitely: Section 67(7) of the CGST Act
17 September 2026
44 Views
Section 67(7) of the CGST Act limits seizure retention to six months, with extensions only for sufficient cause. Explore key High Court rulings on release of seized goods.
Section 61 vs. Section 74A: Is Prior Scrutiny Really Mandatory?
16 September 2026
128 Views
Allahabad High Court clarifies when Section 61 scrutiny is required before Section 74A proceedings, distinguishing return-based discrepancies from independent verification in GST cases.
UPI is still free for you. Here's exactly who will now pay a fee, and how much
If you send money to a friend, pay your vegetable vendor, or split a dinner bill on UPI, nothing changes for you. The government confirmed on 15 September 2026 ...
GSTAT Clarifies Inverted Duty Refund Where Principal Input and Output Attract Same GST Rate
Inverted duty refunds under GST are available even when principal inputs and outputs attract the same tax rate, if ancillary inputs are taxed higher. Explore the Dalmia Tea Packaging ruling and its implications.
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