CAclubindia Articles
Rule 110(5) and GSTAT Appeal Fee: Alternatives or Aggregate Amount?
09 September 2026
76 Views
Understand Rule 110(5) of the CGST Rules for GSTAT appeal fees, including whether tax, ITC, penalty and interest are alternatives or calculated as an aggregate amount.
How to Secure Your Mandatory 20 ICSI CPE Credits for 2026-27
Know the ICSI CPE Credit requirements for 2026-27, including 20-credit rules, exemptions, Structured & Unstructured Credits, carry-forward and penalties for shortfall.
Tax Implications of ChatGPT & AI-Based Digital Services in India
Explore the GST and Income-tax implications of overseas AI services, including OIDAR classification, RCM, ITC, Royalty, FTS and Section 195 withholding for Indian businesses.
Corporate Guarantees under GST: When Group Support Enters the Tax Net - Part 3
08 September 2026
46 Views
Understand GST on corporate guarantees, including valuation, renewals, co-guarantors, ITC, forward/reverse charge, loan takeovers and compliance under Rule 28(2).
MGT-14 Instead of AOC-4: Does It Change the Limitation Answer?
Does MGT-14 being a Non-STP form affect ROC limitation? Understand the three-year rule, MGT-14 defects, penalties, and why STP status does not change the limitation answer.
Dahi Handi of Taxation: On which layer of the Income Tax and GST pyramid does a taxpayer stand?
Income Tax & GST explained through the Dahi Handi pyramid. Understand tax slabs, presumptive taxation, GST, ITC, returns, reconciliation and key compliance deadlines.
SBI Savings Account New Rule: Major Update in ATM Withdrawals From October 2026
SBI savings account rules change from October 2026. Check revised ATM withdrawal limits, free transactions, charges and key updates customers should know.
Pre-Deposit at the Appellate Stage: Does Timing Affect Maintainability?
07 September 2026
49 Views
Pre-deposit at the appellate stage: Understand whether delayed payment affects appeal maintainability under pre-GST and GST laws, with key legal principles.
Tax Audit under Section 44AB: The Nuances that Decide Applicability and Reporting for AY 2026-27
Tax audit FY 2025-26 brings key compliance nuances under Section 44AB, Form 3CD amendments, MSME payments, Section 43B(h), EPF and the transition to Form 26.
The Top-Down EIC Framework and Why SA 520 Secretly Runs on It
Understand how top-down fundamental analysis strengthens SA 520 analytical procedures by linking economy, industry and company-level data to defensible audit expectations.
Popular Articles
- SBI Savings Account Interest Rate For September 2026: Know How Much You Can Earn?
- Income Tax Refund Delay Reasons for AY 2026-27
- Life Certificate for Pensioners 2026: Eligibility, Benefits and Check Who Can Submit?
- Cheque Book New Rules 2026: Check If Your Old One Is Still Valid?
- SBI Savings Account New Rule: Major Update in ATM Withdrawals From October 2026
- TDS on Purchase of Goods Above Rs 50 Lakh: Rules Under Income Tax Act 2025
- Tax Audit under Section 44AB: The Nuances that Decide Applicability and Reporting for AY 2026-27
- New Bank Rules 2026: Changes in Nominee, FD, KYC, Fraud and Loan Process
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
