CAclubindia Articles

A GST Appeal Involving a Question of Law Cannot Be Heard by a Single Member

Posted by Raj Jaggi

29 October 2026 81 Views

GSTAT Chennai clarifies that appeals involving questions of law may require a two-member Bench under Section 109(8) of the CGST Act, regardless of the ₹50 lakh monetary threshold.

How to Verify Financial Information Before Sharing It With Clients

Posted by CA Ruby Bansal 29 October 2026 80 Views

A client forwards a message claiming that a new tax rule will reduce their liability immediately. The message includes a government logo and a confident explana...

CBIC Introduces Time-Bound GST Registration Rules with Deemed Approval

Posted by MOHAN ARYA 29 October 2026 63 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 104 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 29 October 2026 5601 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 167 Views

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