CAclubindia Articles
Simplified GST Registration Scheme under Rule 14A of the CGST Rules, 2017: Eligibility, Procedure and Withdrawal
Understand GST Rule 14A simplified registration for small taxpayers. Learn eligibility, 3-day GSTIN approval, withdrawal process, and compliance requirements.
July-August 2026 Compliance Roadmap for SMEs: ITR, GST and ROC Deadlines You Can't Afford to Miss
16 July 2026
39 Views
Stay ahead of SME compliance deadlines. Learn key Income Tax, GST, and ROC filing requirements, avoid penalties and streamline compliance with proper planning.
Provident, Superannuation and Gratuity Funds: Latest Interest Rate for FY 2026-27
15 July 2026
759 Views
Ministry of Finance retains the SDS interest rate at 7.1% p.a. for Non-Government Provident, Superannuation and Gratuity Funds for July-September 2026 (Q2 FY 2026-27), ensuring stability for trustees, employers and fund managers.
GST Composition Scheme for FY 2026-27: Eligibility, Rates, and Compliance Explained
Complete guide to the GST Composition Scheme for FY 2026-27. Know eligibility, turnover limits, tax rates, compliance requirements, e-commerce rules, due dates, benefits, restrictions, and recent amendments under Section 10 of the CGST Act.
Understanding the Operating Cycle: The Foundation of Working Capital Assessment
Learn the concept of the operating cycle and its role in working capital management. Understand its components, calculation, impact on liquidity, business efficiency, and working capital requirements, along with practical examples and ways to improve cash flow across different types of businesses.
Correct Classification of Goods under Customs Law: The First Determination on Which Everything Else Rests
Learn why correct customs classification is crucial for importers and exporters in India. Understand HSN codes, tariff classification rules, self-assessment obligations, duty implications, compliance requirements, penalties for misclassification, and practical strategies to manage classification risks under the Customs Act, 1962 and Customs Tariff Act, 1975.
Section 10 of the IBC: Voluntary Initiation of CIRP by the Corporate Debtor
Understand Section 10 of the IBC, 2016, which allows corporate debtors to voluntarily initiate CIRP. Explore eligibility, filing requirements, governance safeguards, and key changes introduced by the IBC (Amendment) Act, 2026, including IRP appointment, disclosure norms, and withdrawal rules.
TCS Return Due Date For FY 2026-27: File with New Form 143
Income Tax Act, 2025 introduces Form 143 and revised TCS return deadlines. Check quarterly due dates, TCS deposit rules, penalties and compliance tips for FY 2026-27.
Income Below Basic Exemption Limit? You May Still Be Required to File an ITR
Confused by the ITR question on the Seventh Proviso to Section 139(1)? Learn who must file a return despite income below the basic exemption limit, the Rule 12AB triggers, high-value transaction thresholds, and why this declaration matters in AY 2026-27 filings.
Two Employers, One Tax! Managing Your Salary Taxation during a Job Switch!
Received salary from two employers in the same financial year? Learn Form 12B rules, TDS implications, ITR filing precautions, tax regime considerations, and how to avoid tax shortfalls and interest liabilities.
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