CAclubindia Articles
Departmental Appeals under GST: The Jurisprudence of the "Recurring Nature" Exception
Can a small GST dispute shape the tax liability of an entire industry? Explore Section 120 of the CGST Act, recurring legal issues, departmental appeal limits, and why low-value cases can have far-reaching consequences for taxpayers and future assessments.
Can a Taxpayer Avoid the ITR-1 or ITR-2 Due Date by Declaring Small Business Income?
01 August 2026
2857 Views
Can artificial business receipts help extend your ITR filing deadline? Explore the compliance risks and verification challenges taxpayers may face.
Planning an NGO? Choose the Right Legal Structure
Confused between a Section 8 Company, Trust, or Society for your NGO? This practical guide explains the key differences, governance models, compliance requirements, and factors to consider when choosing the right legal structure for a non-profit organisation in India
GST Notice Timing: Three Months Before Limitation, Not Three Months Before Order
Madras High Court clarifies that Section 73(2) of the CGST Act does not mandate a three-month gap between a GST show cause notice and adjudication order. The ruling emphasizes timely notices, reasonable opportunity of hearing, and consistency in GST adjudication, striking down contradictory orders for the same tax period.
GSTN's e-Invoice API and e-Way Bill by IRN Changes from 1st August 2026: A Step-by-Step Compliance Checklist for Businesses
GSTN's new e-Invoice and e-Way Bill rules go live from 1 August 2026. Learn about mandatory Ship-to GSTIN, Voluntary EWB Closure, key validation error codes, API changes, compliance risks, and the action plan businesses must follow to avoid invoice and e-way bill rejections.
Section 444 of the Income Tax Act, 2025: Penalty for False Entries in Books of Account Explained
Section 444 of the Income Tax Act, 2025 imposes a 100% penalty on false entries and fake invoices. Understand its scope, legal analysis, practical implications, and impact on taxpayers and professionals.
Best CAT Mock Test for CAT 2026 Aspirants: IIM Indore Level Mock
Looking for the best CAT Mock Test 2026? Discover how iQuanta's iCAT mock series, AI-powered analysis, error tracking, learning gap detection and IIM Indore-level mocks can help boost your CAT percentile and exam performance.
E-Verify ITR 2026: The 30-Day ITR Rule That Every Taxpayer Should Know
Filed your ITR but skipped e-verification? Learn the crucial 30-day ITR verification rule for AY 2026-27, consequences of missing the deadline, and simple ways to e-verify your return to avoid it being treated as invalid.
Curative Amendment to Rule 89(5) Must Reach Pending Refunds
GST refund claims under the inverted duty structure cannot be denied using an outdated formula. Gujarat HC rules that amended Rule 89(5), treated as curative and clarificatory, must be applied to pending refund claims.
GST Exemption Cannot Fail Merely Because the Pack Names the Manufacturer
When Compliance Looks Like BrandingThe GSTAT Thane Bench decision in The Commissioner, CGST & Central Excise, Raigad Commissionerate v. M/S Godrej Tyson Fo...
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