CAclubindia Articles
A Corrected Refund Formula Cannot Ignore the Past: Retrospective Application of Rule 89(5)
28 September 2026
60 Views
GSTAT rules amended Rule 89(5) refund formula curative and retrospective, allowing eligible earlier GST refund claims within Section 54 limitation.
Foreign Software Subscriptions & GST: How Indian Businesses Can Claim ITC
Foreign software subscriptions may not carry an Indian GSTIN. Learn about GST reverse charge, ITC claims, self-invoicing, reporting and common mistakes.
Accounts & Records under the CGST Act: Why "The Portal Will Show It Anyway" Is a Dangerous Assumption
Learn GST record-keeping requirements under Sections 35 and 36 of the CGST Act, including 72-month retention, ITC compliance, penalties and key court rulings.
Post Office Interest Rates From October 2026: Check the Latest Rates of All Schemes
30 September 2026
197125 Views
Check the latest Post Office interest rates from October 2026 for PPF, NSC, SCSS, Sukanya Samriddhi, MIS, KVP and other savings schemes, along with key details....
Inverted Duty Refund: Focus on the Rate Structure, Not the Taxpayer's Identity
26 September 2026
204 Views
GSTAT clarifies inverted duty refund under Section 54(3)(ii): manufacturer status and HSN overlap do not decide eligibility; Rule 89(5) governs computation.
Tata Sons Boardroom Dispute: What It Says and What We Must Check in Our Audits
28 September 2026
792 Views
Tata Sons' 2026 board vote dispute highlights why auditors must verify Articles of Association, voting requirements, nominee rights, and corporate governance compliance.
Tax Audit Deadline AY 2026-27: Penalty for Missing 30 September and Why an Extension Request Isn't an Extension
Tax audit due date for AY 2026-27 remains 30 September 2026 as of 24 September. Check Section 271B penalties, Section 273B relief, applicable deadlines and key compliance requirements for taxpayers and CAs.
How GST Software Helps Businesses Track Input Tax Credit
Learn how GST software helps businesses track Input Tax Credit (ITC), reconcile invoices, identify mismatches, reduce manual work, and improve GST compliance.
Capital vs Revenue Expenditure: ITAT Mumbai Ruling on Trademark Fees and Key Tax Principles
Understand the difference between capital and revenue expenditure through the ITAT Mumbai ruling on recurring trademark fees and key Supreme Court principles on tax treatment.
Minimum Balance in SBI Savings Account Rules 2026: How Much Balance Do You Need?
SBI minimum balance rules 2026 explained. Know whether you need Rs 3,000 or Rs 5,000, zero-balance rules, penalties, account types and SBI charges.
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