CAclubindia Articles


Process To Active The Dormant Company

  CS Divesh Goyal    12 March 2026 at 10:26

Conversion of a Dormant Company into an Active Company under Section 455 of the Companies Act, 2013. Learn the rules, forms (MSC-3, MSC-4, MSC-5), step-by-step process and compliance requirements to reactivate a dormant company.



Rule 42 In Practice: Illustrative Lists Of Common Inputs And Input Services For ITC Reversal

  Raj Jaggipro badge    12 March 2026 at 09:14

Understand Rule 42 of the CGST Rules and the real compliance challenge of identifying Common ITC. Learn practical examples of inputs and input services requiring proportionate ITC reversal, exclusions and common mistakes professionals make in GST compliance.



CA Fresher Salary Negotiation in Big Four: What Most Students Don't Do

  CA Tushar Makkar    12 March 2026 at 09:04

CA fresher joining Deloitte, EY, PwC or KPMG? Learn smart salary negotiation strategies, Big Four fresher salary ranges, CTC structure insights and common mistakes to avoid before accepting your offer.



Income Tax Stay of Demand under Section 220(6): Budget 2026 Proposal to Reduce Pre-Deposit from 20% to 10%

  CA Varun Guptapro badge    12 March 2026 at 09:04

Budget 2026 proposes reducing the upfront payment for stay of income-tax demand from 20% to 10% of core tax demand. Learn the legal position, practical implications, and how taxpayers can seek relief during pending appeals.



Pay Zero Income Tax on Rs.24 Lakh: Tax Secret For Freelancers

  Yogita    11 March 2026 at 13:18

Freelancers in India can use presumptive taxation u/s 44ADA to simplify taxes and potentially pay zero tax on Rs.24 Lakh revenue.



Who holds the power to adjudicate under GST? Insights from Circular No. 254

  Raj Jaggipro badge    11 March 2026 at 10:44

CBIC Circular No. 254/11/2025-GST clarifies the designation of "proper officers" under the CGST Act, prescribing monetary limits and jurisdiction for issuing show-cause notices, adjudication, penalties under Section 122, and pre-SCN communication under Rule 142(1A).



GST in Kerala: A Practical Guide for Businesses

  TKM Associates    11 March 2026 at 07:19

Understand GST in Kerala, including registration limits, GSTIN, return filing, input tax credit, compliance rules and benefits for businesses across sectors.



Freezing of Personal Assets of Directors for GST Liability of the Company

  CA AMANDEEP SINGH    11 March 2026 at 07:19

Can GST authorities freeze directors' personal bank accounts for company tax dues? Check the legal limits under the CGST Act, key court rulings, Sections 79, 83, and 89 and remedies available to directors against unlawful attachment.



Bank Transaction Limits to Watch from April 2026

  Poojitha Raam Vinay pro badge    10 March 2026 at 11:42

From April 2026, taxpayers should be aware of important banking thresholds that may trigger reporting or scrutiny.



The Rs 70 Lakh Number Plate: GST Implications On Premium Vehicle Registration Numbers

  Raj Jaggipro badge    10 March 2026 at 10:16

Buying a fancy vehicle number like DL-0001 can cost up to Rs 70 lakh. Learn the GST implications, reverse charge mechanism (RCM), input tax credit rules and accounting treatment when premium registration numbers are purchased for luxury cars.




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