Dear Expert,
I am working in a Custom Broker firm where all the Customs related work is done on behalf of Importer and Exporter. Recently, one of our client, who is located outside India and does not have office in India, ordered some goods from India. All the Custom related formalities have been done by us and goods have been exported via sea route. Now at the time of billing, IGST shall be charged to that client or not. if IGST should not be charged, then how it will be shown in GSTR-1.

"Restaurant service" means supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied. Keeping in view whether Supply of Fresh Fruit Juice by Juice center will be covered in this service taxable @ 5% without ITC OR as Goods taxable @5% as per Notification No 09/2025 SN-133 HSN-2009 -Fruit or nut juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. Kindly share opinion

Payment made to Indian company for providing cloud based service. Subscription is for 1 year.
Is tds applicable, if yes which sec.

If impact assessment expenditure incurred by a company be treated as part of CSR expenditure? or will it be over and above 2% expenditure obligation/

also maximum 5% cap on overhead expenses on CSR. if these overheads be treated as part of CSR Expenditure.

thus if this 2% Impact Assessment fees and 5% administration overheads is over and above legal CSR obligation of 2% of average net profit?

Hence query:-

1 Can for financial years 2021,2022,2023 the tax calculations ( inclusive of arrears of respective years ) be done Sir
During FY 2025-26 some arrears are received and these arrears are of and related to earlier financial years. Where as in current financial year income ( i.e for Assessment Year 2026-27 ) ITR is to be filed under New Tax Regime ( which is now a default regime in individual case ). But for income of earlier financial years i.e 2020-21, 2021-22 .2022-23, the ITRs were earlier filed under Old Regimes in their relevant assessment years.
Now relief under section 89 is to be claimed with calculations and by filing of Gorm10E in assessment year 2026=27.now as per New Tax Regime when ITRs of these FYs were already filed as per Old Regime and time of filing of Revised Returns is also already elapsed.
2. Can there be mismatch allowed of selecting different Tax Regimes for calculating only relief of Section 89. pertaining to past ITRs already filed. OR Tax Regime has to be mandatorily to be same for Relief Calculations and that of ITRs of related Financial Years.
3 Can in above case , New Tax Regime can be chosen for calculating relief under section 89 for earlier financial years, if New Tax Relief turns out to be more beneficial in such case

Please guide point-wise.

Thank You.

Hello Everyone,

Is there a standard format for Financial reports for listed companies?

I am a newly qualified Chartered Accountant and would like to change my signature before applying for membership.
Is it mandatory for my signature as a CA member to be the same as the one used in my government documents and bank records?
If I change my signature at this stage, will I also be required to update it across all my official documents and bank accounts?

Employee house hold luggage transported by gta.
Bill is in the name of employee. Expenses debited under staff welfare expenses. But payment made by company.
Is RCM applicable under GTA service.

I am a newly qualified Chartered Accountant. While applying for membership, I am required to upload address proof.

I have recently shifted to a new residence, but all my government-issued IDs reflect my previous address. At present, I do not have any document that shows my current address. Updating my address in government IDs will take some time; however, I would like to apply for membership at the earliest.

please advise on how I can resolve this issue?

Dear Experts,

I am a recently qualified Chartered Accountant from the May 2025 examination. I re-joined my articleship firm as an employee in December 2025. I obtained my Certificate of Practice (COP) in February 2026. However, my employment details have not yet been updated by the auditor in the SSP portal of ICAI.

I seek clarification on the following:

1. Does “part-time COP” mean holding a COP while being employed in a corporate organization (non-CA firm) only?
2. After my employment details are updated in the SSP portal as an employee of a CA firm, will I still be considered as holding a full-time COP?
3. Can I sign reports or undertake assignments for my personal clients while continuing employment with the audit firm, irrespective of whether it is considered full-time or part-time COP?
4. Is written consent from employer firm mandatory before signing independent reports?
5. Are there any restrictions under the ICAI Code of Ethics regarding dual practice and employment under another CA?
6. Is prior permission or intimation to ICAI required before accepting personal assignments while being employed in a CA firm?
7. Is there any requirement to register a proprietary firm separately in SSP portal for intimation to ICAI before signing personal assignments?
8. if ICAI not allowed to practice my own while doing employment in CA firm, Can be sleeping partner with another CA alongwith employment in CA firm?
9. Are there any specific ICAI regulations governing the rights and restrictions of a COP holder employed in a CA firm, particularly regarding signing authority and independent practice?

Before deciding whether to continue employment with the CA firm while holding COP or to start independent practice, I would like to understand the legal and ethical position clearly.

I request the experts to kindly guide me.

Thanking you in advance.