CAclubindia Articles
A New GST Registration Framework for E-Commerce Suppliers Without Physical Presence Takes Effect from 1st Nov 2026
06 November 2026
28 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
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
05 November 2026
614 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...
Statutory Analysis of GST Implications on Freelance Service Exports: Thresholds, Upwork Invoicing, LUT Compliance & FIRC Rules
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.
Supplier Default Alone Cannot Trigger ITC Reversal: Punjab & Haryana HC Clarifies Scope of Section 16(2)(c)
Punjab and Haryana High Court upholds GST Section 16(2)(c) but bars mechanical ITC reversal from bona fide buyers, issuing 14 binding guidelines requiring recovery efforts against defaulting suppliers.
GSTR-9 Due Date For FY 2025-26: Latest Update
The Goods and Services Tax Annual Return, Form GSTR-9, is a year-end compliance requirement for regular GST-registered taxpayers. For the financial year 2025-26...
Form 161 Filing Rules: Deadline and Key Conditions for Penalty Waiver 2026
Form 161 is the application for waiver of penalty and immunity from prosecution under section 440(2) of the Income-tax Act, 2025. It must be filed online within...
One Missing Statement, Rs 45,000 in Penalties: ROC Jaipur's Order on Secretarial Standards Compliance
06 November 2026
22 Views
ROC Jaipur imposes ₹45,000 penalty on Rustic-Urban Food Park and four officers for failing to include the mandatory Secretarial Standards compliance statement in the FY 2020-21 Board’s Report under Section 118(10) of the Companies Act, 2013.
Delhi High Court: Rule 86A Cannot Create Negative Balance In Electronic Credit Ledger
Delhi High Court rules that GST Rule 86A cannot create negative Electronic Credit Ledger balances or block future ITC, restricting its use to preventive measures.
The Date of Filing a Refund Application Cannot Alter the Legal Position Governing Earlier Accumulated ITC
04 November 2026
120 Views
GSTAT rules that the date of filing a refund application cannot deny a refund of earlier accumulated ITC under Section 54(3) of the CGST Act. Understand the Kedia Agro ruling and its impact on GST refund claims.
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