CAclubindia Articles
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
GSTR-9 due date for FY 2025-26 is 31 December 2026. Check filing applicability, GSTR-9C threshold, prerequisites, late fees and key GST compliance updates.
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
50 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
126 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.
How redRail Helps Travellers Compare Seat Availability Across Travel Classes
Learn how redRail helps travellers compare train seat availability, fares and booking options across travel classes, with features like redRail Confirm, connecting trains, free cancellation and 3X refund benefits.
GST E-invoice 5 Crore Rule: Major Changes from January 2027
The GST e-invoicing threshold has not been cut again. It has been ₹5 crore since 1 August 2023. What is changing is scope. E-invoicing is being extended to cert...
First Auditor and Auditor Rotation under Section 139: A Guide for New Foreign-Owned Companies
05 November 2026
54 Views
The appointment of the auditor is one of the first acts of a new company, and mistakes in the first year tend to repeat. Section 139 of the Companies Act, 2013 ...
GST Registration for Foreign Companies Selling into India: OIDAR, Reverse Charge and Non-Resident Taxable Persons
06 November 2026
32 Views
Understand GST registration requirements for foreign companies supplying services in India, including OIDAR services, B2B imports, reverse charge mechanism, non-resident taxable persons and branch offices, with key compliance requirements and common mistakes.
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