CAclubindia Articles

The Right GSTIN After Restructuring: Why Registration Planning Can Make Or Break GST Compliance

Posted by Raj Jaggi

08 June 2026 81 Views

Understand GST registration implications during mergers, demergers, business transfers, and takeovers. Learn when fresh registration, amendments, cancellation, and ITC transfer are required under Sections 22, 25, 28, and 29 of the CGST Act, 2017.

Digital Personal Data Protection Rules 2025: An Analysis

Posted by FCS Deepak Pratap Singh 08 June 2026 264 Views

Explore the key provisions of the Digital Personal Data Protection (DPDP) Rules, 2025, including consent, data security, breach reporting, children's data, and compliance obligations under India's DPDP Act, 2023.

IBC Valuation Just Got Stricter: What CAs Must Know About the April 2026 IVS Mandate

Posted by Prateek 08 June 2026 69 Views

IBBI's IVS mandate from April 1, 2026 changes insolvency valuations under IBC. Learn key compliance requirements, MSME liquidation updates and implications for CAs.

Exemption for Government Securities: Income Tax (Amendment) Ordinance, 2026

Posted by Vivek Jalan 08 June 2026 105 Views

The Income-tax (Amendment) Ordinance, 2026 exempts FIIs and BIS from tax on government securities, boosting foreign investment, debt market liquidity and forex reserves.

Why Filing an ITR Matters Even Beyond Tax Compliances

Posted by CA Shubhi Khandelwal 08 June 2026 111 Views

Discover why filing your Income Tax Return (ITR) is more than just a tax compliance requirement. Learn how timely ITR filing helps establish income proof, improve loan eligibility, support visa applications, claim refunds, carry forward losses and strengthen your overall financial profile.

GSTAT Appeal Filing Deadline 30th June 2026 vs Scrutiny Relaxation Till 31st Dec 2026: Real Benefit for Taxpayers

Posted by CA Varun Gupta

08 June 2026 2738 Views

GSTAT extends relaxed GSTAT appeal filing scrutiny guidelines till 31 December 2026. Know why this is not an extension of the GSTAT appeal deadline, the significance of 30 June 2026, limitation rules under Section 112 of the CGST Act and key compliance requirements for taxpayers filing GST appeals.

When GST credit moves with the business: Transfer of unutilised ITC under Section 18(3), Rules 41 and 41A

Posted by Raj Jaggi

06 June 2026 385 Views

Understand how unutilised GST Input Tax Credit (ITC) can be transferred during mergers, demergers, slump sales, business transfers, and restructurings under Section 18(3) of the CGST Act, Rules 41 and 41A, including ITC-02 compliance requirements.

CA Reveals 26x Salary Growth Journey: From Rs 1.92 Lakh to Rs 57.8 Lakh in 10 Years

Posted by Shivani 06 June 2026 2529 Views

A Chartered Accountant's inspiring journey from a Rs 1.92 lakh articleship stipend to a Rs 57.8 lakh salary at KPMG Sweden highlights the long-term career growth potential in the CA profession.

Charitable Trusts under the Income Tax Act, 2025: A Practitioner's Map of Part B of Chapter XVII (Sections 332 to 355)

Posted by Abhay

06 June 2026 6144 Views

The Income-tax Act, 2025 has completely overhauled the taxation framework for charitable trusts and non-profit entities. Learn about the new RNPO regime, Section 332 registration, the 85% application rule, Section 354 approval, accreted income tax, and key compliance changes every CA must understand.

Why Traditional Accounting Skills Alone Are No Longer Enough

Posted by Simandhar Education 06 June 2026 149 Views

Discover why traditional accounting skills alone are no longer enough in 2026. Learn how global certifications, AI fluency, and data analytics are shaping the future of accounting careers in India.