CAclubindia Articles
Individual Income Tax Return Filing Due Dates for FY 2025-26 (AY 2026-27)
Know the ITR filing due dates for FY 2025-26 (AY 2026-27), required documents, late filing penalties, interest, refund implications, and key benefits of filing your Income Tax Return on time.
From Ineligible ITC to Intent to Evade: The Missing Link Under Section 74
Learn why ineligible ITC alone cannot trigger GST Section 74. Explore the Santhome Latex Enterprises ruling on suppression, fraud, wilful misstatement, audit non-response and SCN requirements.
Decoding GST on Air Ticketing: Complete Guide to Invoicing Flows, Rule 32(3) and Seamless ITC
05 September 2026
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Learn how GST and ITC apply to corporate air travel bookings, including direct airline bookings, OTAs, travel agents, Rule 32(3), GST rates, invoicing and ITC compliance.
GST Registration Suspension: Reasons, Effects, Compliance & How to Restore Suspended GSTIN
GSTIN suspended? Understand Rule 21A, reasons for GST registration suspension, its impact on invoices, ITC, e-way bills, refunds and business operations.
Old Companies Act, 1956 Default Found Today: Compounding or Adjudication?
Understand whether old Companies Act, 1956 offences should be compounded or adjudicated under the Companies Act, 2013, including key legal principles, court rulings and practical guidance.
Statutory Tax Compliance Tracker - September 2026
Check the September 2026 tax compliance calendar with key Income Tax and GST due dates, including TDS, advance tax, GSTR-1, GSTR-3B, audit reports and other important filings.
Statutory Character vs. Commercial Activity - What Determines Taxability?
Understand how statutory status, commercial activity and the nature of receipts determine taxability. Explore the DDA service tax ruling and its relevance under GST.
TDS on Purchase of Goods Above Rs 50 Lakh: Rules Under Income Tax Act 2025
TDS on purchase of goods under Income-tax Act 2025 explained. Check Section 393 rules, Rs 50 lakh threshold, 0.1% rate, GST treatment, deadlines, forms and penalties.
Income Tax Refund Delay Reasons for AY 2026-27
AY 2026–27 income tax refund delayed? Explore common reasons, including TDS mismatches, e-verification, bank issues, PAN-Aadhaar problems, tax demands and high refund claims, plus steps to check and resolve delays.
NRI Tax in India: When ITR Filing Becomes Mandatory?
Learn when NRIs must file an ITR in India for FY 2025-26, including income limits, mandatory filing triggers, applicable ITR forms, deadlines, refunds, DTAA benefits and penalties.
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