CAclubindia Articles

EDF Full Form: What Is It, How to Fill and Submit Online?

Posted by Ishwarya Keerthi B 06 November 2026 22 Views

The Export Declaration Form (EDF) is an important document used by exporters in India to declare the value of goods and services exported outside the country. I...

A New GST Registration Framework for E-Commerce Suppliers Without Physical Presence Takes Effect from 1st Nov 2026

Posted by Raj Jaggi

06 November 2026 43 Views

GST Rule 14B, effective 1 November 2026, allows eligible e-commerce suppliers to obtain GST registration in other states using approved platform warehouses without maintaining physical premises. Know the ₹2.5 lakh limit, eligibility and compliance requirements.

Foreign Income? Don't Make These Reporting Mistakes

Posted by Atul Mangal 06 November 2026 54 Views

Reporting foreign income in India? Understand residential status, Schedule FA, Schedule FSI, DTAA and Foreign Tax Credit under the Income-tax Act, 2025 to avoid common ITR filing mistakes.

Dhanteras 2026 Date and Puja Timing with Income Tax Rules on Gold

Posted by Mitali

05 November 2026 737 Views

Dhanteras is considered one of the auspicious festivals in India which will be celebrated on 6th November 2026.The festival is associated with wealth, prosperit...

Statutory Analysis of GST Implications on Freelance Service Exports: Thresholds, Upwork Invoicing, LUT Compliance & FIRC Rules

Posted by Ritesh Jain 06 November 2026 20 Views

Understand GST compliance for Indian freelancers earning from overseas clients through Upwork and Fiverr, including GST registration thresholds, zero-rated exports, LUT filing, invoicing and foreign remittance documentation.

Supplier Default Alone Cannot Trigger ITC Reversal: Punjab & Haryana HC Clarifies Scope of Section 16(2)(c)

Posted by Abhishek Raja 06 November 2026 28 Views

Punjab and Haryana High Court upholds GST Section 16(2)(c) but bars mechanical ITC reversal from bona fide buyers, issuing 14 binding guidelines requiring recovery efforts against defaulting suppliers.

GSTR-9 Due Date For FY 2025-26: Latest Update

Posted by Chaitra Seetharam 06 November 2026 4269 Views

GSTR-9 due date for FY 2025-26 is 31 December 2026. Check filing applicability, GSTR-9C threshold, prerequisites, late fees and key GST compliance updates.

Form 161 Filing Rules: Deadline and Key Conditions for Penalty Waiver 2026

Posted by Poojitha Raam Vinay 04 November 2026 831 Views

Form 161 is the application for waiver of penalty and immunity from prosecution under section 440(2) of the Income-tax Act, 2025. It must be filed online within...

One Missing Statement, Rs 45,000 in Penalties: ROC Jaipur's Order on Secretarial Standards Compliance

Posted by Priyanshi Garg

06 November 2026 31 Views

ROC Jaipur imposes ₹45,000 penalty on Rustic-Urban Food Park and four officers for failing to include the mandatory Secretarial Standards compliance statement in the FY 2020-21 Board’s Report under Section 118(10) of the Companies Act, 2013.

Delhi High Court: Rule 86A Cannot Create Negative Balance In Electronic Credit Ledger

Posted by Abhishek Raja 05 November 2026 35 Views

Delhi High Court rules that GST Rule 86A cannot create negative Electronic Credit Ledger balances or block future ITC, restricting its use to preventive measures.