CAclubindia Articles

28% GST on Online Gaming: Valuation Rules 31B & 31C Explained

Posted by Ritesh Jain 07 November 2026 294 Views

Understand the 28% GST regime for online money gaming and casinos in India, including CGST Rules 31B and 31C, valuation of player deposits, offshore platform registration and compliance requirements.

Statutory Analysis of GST Implications on Freelance Service Exports: Thresholds, Upwork Invoicing, LUT Compliance & FIRC Rules

Posted by Ritesh Jain 06 November 2026 47 Views

Understand GST compliance for Indian freelancers earning from overseas clients through Upwork and Fiverr, including GST registration thresholds, zero-rated exports, LUT filing, invoicing and foreign remittance documentation.

Supplier Default Alone Cannot Trigger ITC Reversal: Punjab & Haryana HC Clarifies Scope of Section 16(2)(c)

Posted by Abhishek Raja 06 November 2026 54 Views

Punjab and Haryana High Court upholds GST Section 16(2)(c) but bars mechanical ITC reversal from bona fide buyers, issuing 14 binding guidelines requiring recovery efforts against defaulting suppliers.

GSTR-9 Due Date For FY 2025-26: Latest Update

Posted by Chaitra Seetharam 06 November 2026 9831 Views

GSTR-9 due date for FY 2025-26 is 31 December 2026. Check filing applicability, GSTR-9C threshold, prerequisites, late fees and key GST compliance updates.

Form 161 Filing Rules: Deadline and Key Conditions for Penalty Waiver 2026

Posted by Poojitha Raam Vinay 04 November 2026 897 Views

Form 161 is the application for waiver of penalty and immunity from prosecution under section 440(2) of the Income-tax Act, 2025. It must be filed online within...

One Missing Statement, Rs 45,000 in Penalties: ROC Jaipur's Order on Secretarial Standards Compliance

Posted by Priyanshi Garg

06 November 2026 62 Views

ROC Jaipur imposes ₹45,000 penalty on Rustic-Urban Food Park and four officers for failing to include the mandatory Secretarial Standards compliance statement in the FY 2020-21 Board’s Report under Section 118(10) of the Companies Act, 2013.

Delhi High Court: Rule 86A Cannot Create Negative Balance In Electronic Credit Ledger

Posted by Abhishek Raja 05 November 2026 49 Views

Delhi High Court rules that GST Rule 86A cannot create negative Electronic Credit Ledger balances or block future ITC, restricting its use to preventive measures.

The Date of Filing a Refund Application Cannot Alter the Legal Position Governing Earlier Accumulated ITC

Posted by Raj Jaggi

04 November 2026 130 Views

GSTAT rules that the date of filing a refund application cannot deny a refund of earlier accumulated ITC under Section 54(3) of the CGST Act. Understand the Kedia Agro ruling and its impact on GST refund claims.

How redRail Helps Travellers Compare Seat Availability Across Travel Classes

Posted by CA Ruby Bansal 04 November 2026 61 Views

Learn how redRail helps travellers compare train seat availability, fares and booking options across travel classes, with features like redRail Confirm, connecting trains, free cancellation and 3X refund benefits.

GST E-invoice 5 Crore Rule: Major Changes from January 2027

Posted by Poojitha Raam Vinay 05 November 2026 5447 Views

The GST e-invoicing threshold has not been cut again. It has been ₹5 crore since 1 August 2023. What is changing is scope. E-invoicing is being extended to cert...