CAclubindia Articles

Why Profitable Businesses Face Cash Flow Problems

Posted by Harsimran Kaur 15 October 2026 28 Views

Discover why profitable businesses face cash flow problems despite strong earnings. Learn the causes, warning signs and practical strategies to improve liquidity and working capital management.

Central Bank of India FD Interest Rates October 2026: For General and Senior Citizens

Posted by Chaitra Seetharam 15 October 2026 22357 Views

The Central Bank of India provides fixed deposit plans with interest rates that differ according to the deposited amount and the chosen tenure. As of October 20...

Stock Variation Cannot Become A Confiscation Shortcut

Posted by Raj Jaggi

13 October 2026 49 Views

GSTAT ruled that excess or unaccounted stock found during a survey cannot automatically trigger confiscation under Section 130 of the CGST Act. The Department must follow Sections 73 or 74 for tax determination, and a fine in lieu of confiscation cannot survive without valid confiscation proceedings.

Pre-Audit Health Check: 10 Questions to Ask Before the Auditor Arrives

Posted by Harsimran Kaur 14 October 2026 60 Views

Prepare for a smooth tax audit with this 10-point checklist covering books of accounts, GST reconciliation, TDS, MSME payments, cash transactions, loans, stock and supporting documents to avoid delays and disallowances.

GST Registration Cancellation Made Easier: Know the New Rules

Posted by Shivangi Goswami 12 October 2026 4300 Views

GST registration cancellation could soon become faster, simpler, and less dependent on officer approvals. The 57th GST Council has recommended a shift towards s...

Form 138 replaces 24Q: A practical checklist for the Q2 salary TDS return

Posted by Chetan Maharshi 13 October 2026 131 Views

Prepare your Form 138 salary TDS return for Q2 FY 2026-27 with this pre-filing checklist covering FVU 1.2 updates, mandatory challan fields, PAN validation, reconciliation, due dates and common filing errors before the 31 October 2026 deadline.

Important Changes Proposed in GST Refund!

Posted by CA Umesh Sharma 13 October 2026 109 Views

GST Council's 57th meeting proposed major refund reforms, including automated refunds, 90% provisional sanctions, removal of the export turnover cap, and expanded ITC refunds.

Payment Before Final Acknowledgement Cures The Pre-Deposit Defect

Posted by Raj Jaggi

12 October 2026 108 Views

Learn how payment of GST pre-deposit before final acknowledgement can cure appeal filing defects, with key legal provisions and implications for taxpayers.

57th GST Council Meeting: Big Changes Every Taxpayer Must Know!

Posted by Shashank kothiyal 12 October 2026 1498 Views

Discover the key recommendations of the 57th GST Council Meeting 2026 on ITC, refunds, GST notices, penalties, prosecution, registration and compliance reforms....