CAclubindia Articles


GSTR-3B Now Auto-Adds Interest for Delay in filing of Any Previous Invoices in GSTR-1

  Mitali    31 January 2026 at 12:25

Are filing an old invoice in January 2026? Then be alert GST portal now auto-adds past invoice liability and interest directly in GSTR-3B.



Director Loans Explained: Companies Act 2013 vs Income Tax Act 1961

  Marimganti Tarun B.com,FCMA    31 January 2026 at 11:00

Explore the Unified Compliance Theory for director funding in private companies. Understand how harmonized documentation, banking discipline, and source verification align Companies Act and Income Tax Act obligations while minimizing regulatory risk.



Simplicity Is The Final Stage Of Mastery: Reflections From 100 Articles On Law, Practice And Life

  Raj Jaggipro badge    31 January 2026 at 10:14

Discover why true mastery whether in law, taxation or life emerges from simplicity, not complexity. Learn how clarity, restraint, and understanding transform professional practice and personal growth.



How to Unfreeze a Bank Account Frozen/Attached Due to Income Tax Proceedings

  CA Varun Guptapro badge    31 January 2026 at 09:29

Bank account frozen by Income-tax Department? Learn legal grounds, Sections 226(3), 281B, 132(3), remedies, and step-by-step process to get accounts unfrozen.



From Motor Vehicles to Luxury Goods: Expansion of TCS u/s 206C(1F)

  CA KAJAL AGRAWAL    31 January 2026 at 09:21

CBDT expands Section 206C(1F) to levy TCS on sale of notified luxury goods above Rs 10 lakh from 22 April 2025. Know the scope, buyers and compliance.



Trump's Board of Peace and "Parallel UN" Proposal

  T.R.Radhakrishnan    31 January 2026 at 07:03

A critical analysis of Donald Trump's proposed Board of Peace, its implications for global order, leadership credibility and India's strategic response.



From Production to Capacity: An Illustration-Rich Commentary on Rules 1 to 12 of the Chewing Tobacco, Jarda & Gutkha Packing Machines Rules, 2026

  Raj Jaggipro badge    30 January 2026 at 14:03

An in-depth analysis of the Chewing Tobacco, Jarda & Gutkha Packing Machines Rules, 2026, explaining the shift from actual production to capacity-based taxation, machine-centric assessment, deemed production, abatements and administrative certainty u/s 3A.



New Cashless Treatment Scheme: From Accident to Recovery

  Mitali    30 January 2026 at 12:40

Know how the Cashless Treatment Scheme integrates with emergency services and existing platforms to provide timely medical support for road accident victims.



GST On Overseas Passenger Transport Services: When Performance Crosses Borders But Taxability Does Not

  Raj Jaggipro badge    30 January 2026 at 10:36

Explore how GST law prioritises legal structure over geography in overseas car rental services, analysing place of supply, taxability, exports and reverse charge risks.



Motor Vehicle ITC: The Most Common Compliance Error & How to Get It Right

  Hrishikesh H    30 January 2026 at 10:10

Explore ITC on motor vehicles under GST with a detailed analysis of Section 17(5), AAR rulings, exceptions, employee transport and leasing scenarios.




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