CAclubindia Articles


Rule 110(5) and GSTAT Appeal Fee: Alternatives or Aggregate Amount?

Posted by Raj Jaggipro badge 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

Posted by CS Divesh Goyal 09 September 2026 51 Views

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

Posted by Akshay Parakh 08 September 2026 599 Views

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

Posted by Raj Jaggipro badge 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?

Posted by CS Divesh Goyal 08 September 2026 37 Views

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?

Posted by CA Umesh Sharma 08 September 2026 465 Views

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

Posted by Ishwarya Keerthi B 07 September 2026 14302 Views

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?

Posted by Raj Jaggipro badge 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

Posted by CA. Keshav Kumar 07 September 2026 5656 Views

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

Posted by Arnab Mitra 07 September 2026 97 Views

Understand how top-down fundamental analysis strengthens SA 520 analytical procedures by linking economy, industry and company-level data to defensible audit expectations.




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