CAclubindia Articles

GSTR-9 vs GSTR-9C: Who Must File Annual GST Returns in 2026?

Posted by Poojitha Raam Vinay 07 November 2026 33 Views

Every December the same question floods practitioner groups: "Do I file GSTR-9, GSTR-9C, or both?" It is the wrong question. The right one is: "Which turnover b...

CMA Data for a Bank Loan: Format, Forms II to VI and how to prepare it

Posted by Ankush 07 November 2026 45 Views

Learn how to prepare CMA data for bank loans and working capital limits. Explore all six CMA forms (I to VI), MPBF calculations, financial projections and a practical example with step-by-step guidance.

Duplicate Reporting in GSTR-1 Cannot Convert a Discharged Tax Liability into a Fresh Demand

Posted by Raj Jaggi

07 November 2026 18 Views

Duplicate reporting in GSTR-1 cannot create a fresh GST demand when tax liability has already been discharged. Understand the legal position, GST reconciliation and protection against double taxation.

How a bank reads your balance sheet before giving a loan

Posted by Ankush 06 November 2026 76 Views

Discover how banks analyse a balance sheet before approving a business loan. Understand key financial ratios, tangible net worth, liquidity, leverage and red flags that affect loan eligibility.

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

Posted by Ishwarya Keerthi B 06 November 2026 387 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 85 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 131 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 1003 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...

28% GST on Online Gaming: Valuation Rules 31B & 31C Explained

Posted by Ritesh Jain 07 November 2026 21 Views

Understand the 28% GST regime for online money gaming and casinos in India, including CGST Rules 31B and 31C, valuation of player deposits, offshore platform registration and compliance requirements.

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

Posted by Ritesh Jain 06 November 2026 38 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.