CAclubindia Articles

TOL/TNW Ratio: What it means and what level banks Accept

Posted by Ankush 31 October 2026 31 Views

TOL/TNW (total outside liabilities ÷ tangible net worth) tells a bank how many rupees outsiders have put into a business for every rupee the owners have ...

Rule 14A Withdrawal: Can You Report B2B Tax Above Rs 2.5 Lakh in the Same Month?

Posted by efiletax 31 October 2026 52 Views

Rule 14A withdrawal approved, but GSTR-1 still blocks B2B tax above ₹2.5 lakh? Understand Rule 14A(11), REG-33 approval and GST compliance implications.

GSTR-9 Applicability for FY 2025-26: Who Must File and Who Is Exempt?

Posted by Ishwarya Keerthi B 31 October 2026 1047 Views

IntroductionGSTR-9 return is an important compliance requirement for eligible registered taxpayers in India. Form GSTR-9 provides a consolidated summary of GST ...

Post Office Schemes Investment Strategy 2026: Know How To Generate Rs 52,000 Monthly?

Posted by Mitali

31 October 2026 4047 Views

Explore the best Post Office Investment Schemes in 2026, comparing interest rates, returns, tax benefits, maturity periods and eligibility to build a safe and effective investment strategy.

Where CA Students Lose Marks Even When They Know the Answer

Posted by CA Mamta Arora 31 October 2026 32 Views

Learn the common mistakes CA Foundation, Inter and Final students make in exam answer writing, from missing working notes and incomplete formats to weak presentation and poor time management and discover practical ways to improve scores.

GST Changes from 1st Nov 2026: New Rules for Post-Supply Discounts

Posted by Rajagopal K 31 October 2026 537 Views

GST Notification No. 03/2026-Central Tax brings major changes to post-supply discounts under Section 15(3)(b) of the CGST Act from 1st November 2026, removing prior agreement and invoice-linking requirements.

Can Non-Controlling Interest be negative under Ind AS? Analysis of Ind AS 110 and Schedule III

Posted by CA Aman Rajput 31 October 2026 18 Views

Understand whether Non-Controlling Interest (NCI) can have a negative balance under Ind AS 110, including the accounting treatment under Paragraph B94, Schedule III presentation requirements, allocation of subsidiary losses and implications for the limited liability of minority shareholders.

A GST Appeal Involving a Question of Law Cannot Be Heard by a Single Member

Posted by Raj Jaggi

29 October 2026 88 Views

GSTAT Chennai clarifies that appeals involving questions of law may require a two-member Bench under Section 109(8) of the CGST Act, regardless of the ₹50 lakh monetary threshold.

How to Verify Financial Information Before Sharing It With Clients

Posted by CA Ruby Bansal 29 October 2026 89 Views

A client forwards a message claiming that a new tax rule will reduce their liability immediately. The message includes a government logo and a confident explana...

CBIC Introduces Time-Bound GST Registration Rules with Deemed Approval

Posted by MOHAN ARYA 29 October 2026 71 Views

CBIC introduces time-bound GST registration rules, deemed approval for officer delays, and clearer adjudication procedures to improve compliance and reduce litigation.