CAclubindia Articles
Cleaning of Books of Accounts and their Worship on the eve of Diwali
Learn how long to retain books of account under the Income Tax Act 2025, GST law and the Companies Act, including penalties, digital records and Diwali cleaning tips.
MCA General Circular 05/2026: Additional Fee Relaxation for FY 2025-26 Annual Filings
MCA extends FY 2025-26 filing deadlines: Companies can file AOC-4 by 31 December 2026 and MGT-7 by 31 January 2027 without additional fees, subject to conditions.
The First Twelve Months of a Foreign-Owned Indian Subsidiary: A Compliance Checklist
Explore the first-year compliance checklist for foreign-owned subsidiaries in India, covering FEMA, RBI filings, GST, TDS, transfer pricing, statutory audits and annual returns to avoid costly compliance gaps.
Reverse Charge on Services from the Foreign Parent: Five GST Issues Indian Subsidiaries Get Wrong
Learn five common GST compliance issues for Indian subsidiaries receiving intercompany services from foreign parent companies, including reverse charge, input tax credit, valuation, timing and employee secondment arrangements.
Missed an FC-GPR or FLA Deadline? How to Regularise Late FEMA Reporting
Learn how to regularise delayed FC-GPR and FLA filings under FEMA, including RBI late submission fees, compliance procedures, required documents and steps to address reporting defaults.
Refund Rejection Without RFD-08 SCN Is Void: GSTAT Thane Remands 39 Appeals
GSTAT Thane rules that GST refund rejection without mandatory notice and hearing under Rule 92(3) is invalid. Read the ruling on ITC mismatch, procedural safeguards and refund remand for exporters.
Mere Availment of Ineligible ITC Is Not 'Suppression': GSTAT Sets Aside Section 74 Demand
Kerala GST Tribunal rules that mere availment of ineligible ITC or failure to reply to audit queries does not establish suppression under Section 74 without evidence of fraud or wilful misstatement.
Export Declaration Form (EDF) 2026: Who Must File and Where to Submit It?
If you invoice overseas clients, your compliance calendar just changed. The Reserve Bank of India notified the new export regulations on 13 January 2026, and th...
Form 3CD Tax Audit Changes AY 2026-27: Critical Updates & Compliance Guide
Review key tax audit requirements for AY 2026-27 under Section 44AB, including Form 3CD disclosures, MSME payment rules, GST reconciliation, turnover thresholds, filing deadlines and penalties.
Rs 30,000 Monthly Salary: How Much Term Life Insurance Do You Need?
A lot of people earning around ₹30,000 a month assume term insurance is something for people with bigger salaries. It's actually the other way around. When your...
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