CAclubindia Articles

MCA Corporate Law Reforms 2025: Major Changes in Small Company Limits, Director KYC and Fast-Track Mergers

Posted by CS CHARU VINAYAK 03 November 2026 4920 Views

MCA's 2025 reforms simplify corporate compliance through revised small company thresholds, relaxed director KYC, expanded fast-track mergers and digital investor services.

GSTR-9 and 9C Optional vs Mandatory Tables FY 2025-26: Complete Compliance Guide

Posted by Ritesh Jain 04 November 2026 108 Views

Explore the FY 2025-26 GSTR-9 and GSTR-9C filing requirements, including mandatory vs optional tables, turnover thresholds, ITC reconciliation and key compliance checks before the December 31, 2026 deadline

Supreme Court Rules Building Qualifies as 'Plant' Under GST Section 17(5)(d) If Functionality Test Is Satisfied

Posted by Abhishek Raja 03 November 2026 151 Views

Supreme Court clarifies GST ITC eligibility on buildings under Section 17(5)(d) of the CGST Act in the Safari Retreats case. Know the functionality test, retrospective Finance Act 2025 amendment and its impact on construction-related ITC claims.

Celebrate Diwali with New GST Firecrackers!

Posted by CA Umesh Sharma 03 November 2026 655 Views

Explore the major GST changes effective from 1st November 2026, including EV transport GST rates, RCM on waste and scrap, TDS provisions, e-way bill detention rules and the ₹10,000 minimum SCN threshold.

GST ITC: How Can an Honest Buyer Verify That the Supplier Has Paid the Tax?

Posted by Sandeep Ramankutty 03 November 2026 58 Views

Explore GST input tax credit challenges under Section 16(2)(c), GSTR-2B verification, supplier tax defaults, Rule 37A reversal and re-availment after tax recovery.

TDS on Rent After the Rs 50,000-a-Month Rule: 7 Worked Cases for 2026

Posted by Khushboo 04 November 2026 121 Views

Rent TDS Rules Changed! Are You Still Following the Old Rs 2.4 Lakh Limit? Check the new Rs 50,000 monthly threshold, TDS rates, 7 practical cases & compliance traps under the Income-tax Act, 2025.

Caution: Last Month to avail GST ITC of FY 2025-2026

Posted by Khushboo Bhatia 05 November 2026 7 Views

Reconcile FY 2025-26 ITC before the 30 November 2026 deadline. Understand GSTR-2B matching, IMS reconciliation, supplier reporting deadlines, GSTR-1A amendments and steps to avoid losing eligible input tax credit.

Statutory Auditor Appointment and Rotation in Foreign-Owned Indian Companies

Posted by Sudheer

03 November 2026 23 Views

Understand the Companies Act requirements for statutory auditor appointment, mandatory rotation, independence and eligibility of Indian subsidiaries, including key compliance obligations for group audit firms and parent-company networks.

Stamp Duty on Share Issue and Transfer in India: What Foreign Investors Often Overlook

Posted by Sudheer

04 November 2026 21 Views

Understand stamp duty on shares issued or transferred to foreign investors in India, including applicable rates, state laws, payment timelines, penalties and key compliance requirements.

TOL/TNW Ratio: What it means and what level banks Accept

Posted by Ankush 31 October 2026 178 Views

TOL/TNW (total outside liabilities ÷ tangible net worth) tells a bank how many rupees outsiders have put into a business for every rupee the owners have ...