CAclubindia Articles

Section 74 Under GST - Mere Words Cannot Extend Limitation

Posted by Raj Jaggi 28 August 2026 340 Views

The Supreme Court's Tata Steel ruling clarifies that GST Section 74 cannot be invoked merely due to tax mismatches or ITC disputes. Extended limitation requires specific allegations of fraud, wilful misstatement, or suppression of facts supported by foundational facts in the show-cause notice itself. Learn the key takeaways and implications for GST litigation.

Tax on Interest-Free & Concessional Employer Loans: Rs 2 Lakh Limit and Medical Exemption

Posted by Shivani 28 August 2026 98 Views

Learn the taxability of interest-free and concessional employer loans, perquisite calculation, ₹2 lakh exemption, medical loan rules, household members and key examples.

Income Tax Refund Delay Reasons for AY 2026-27

Posted by Chaitra Seetharam 27 August 2026 21206 Views

AY 2026–27 income tax refund delayed? Explore common reasons, including TDS mismatches, e-verification, bank issues, PAN-Aadhaar problems, tax demands and high refund claims, plus steps to check and resolve delays.

PAN Card Correction Online 2026: Fix it in Just 5 Minutes

Posted by Poojitha Raam Vinay 27 August 2026 1200 Views

Learn how to correct PAN details online in 2026 using PAN CR-01 or CR-02. Check required documents, fees, e-KYC process, timelines, tracking and common rejection reasons.

Senior Citizen Card 2026: Check Benefits and Who Can Apply?

Posted by Poojitha Raam Vinay 27 August 2026 402662 Views

Learn about the Senior Citizen Card 2026, including eligibility, required documents, application process, key benefits, tax advantages and who can apply in India.

e-Aadhaar Download 2026: Know the Easy Online Process

Posted by Poojitha Raam Vinay 27 August 2026 90328 Views

Download Aadhaar online in minutes using your Aadhaar Number, EID, VID, mAadhaar, DigiLocker or UMANG. Learn how to get e-Aadhaar, masked Aadhaar and PDF password details.

AI in GST Proceedings: Drawing the Legal Boundary

Posted by Raj Jaggi 27 August 2026 109 Views

AI Enters GST Proceedings - A New Challenge for Tax AdministrationArtificial Intelligence is increasingly becoming part of professional decision-making. Legal r...

GST Refunds: Legislative Intent vs Administrative Reality

Posted by CA Sunil Sharma 27 August 2026 140 Views

Explore GST refunds under Section 54 of the CGST Act, including inverted duty claims, 90% provisional refunds, GSTR-2B rules, and key 2026 court rulings.

Instant e-PAN: When Aadhaar Data Becomes the Real Challenge

Posted by L.S Tripathi 27 August 2026 1476 Views

Instant e-PAN makes PAN registration easier, but incomplete Aadhaar DOB details can cause verification issues. Learn how to fix DOB errors, use DigiLocker, and avoid failed applications.

NRI account opening: Documents commonly required by banks

Posted by Ayush 26 August 2026 83 Views

IntroductionOpening a bank account as a Non-Resident Indian (NRI) requires submitting documents that verify identity, overseas residence and NRI status. Keeping...