CAclubindia Articles

Whose Aadhaar Goes on a Udyam Registration? A Guide by Type of Business

Posted by Nabin Thakur 28 October 2026 109 Views

Learn whose Aadhaar and PAN are required for Udyam Registration for proprietorships, partnerships, HUFs, LLPs, companies, societies and trusts.

Belated Return Due Date for AY 2026-27: Check Deadline and Penalty

Posted by Poojitha Raam Vinay 29 October 2026 5963 Views

Every year, lakhs of taxpayers miss the 31 July deadline because of a pending Form 16, a corrected AIS, or plain procrastination. The good news is that the Inco...

Finance Act, 2026 Reshapes Key GST Provisions and Their Practical Application

Posted by Raj Jaggi

28 October 2026 172 Views

Introduction to the GST Amendments under the Finance Act, 2026The Finance Act, 2026 has introduced five amending sections covering post-supply discounts, credit...

AI for CA students: What helps Exam Preparation and What does Not

Posted by Pratik Bajoria 28 October 2026 412 Views

Discover how CA students can use AI for exam preparation, concept clarity, revision and practice questions while avoiding outdated laws, incorrect answers and over-reliance on chatbots.

TDS Due Dates for FY 2026-27: A Month-by-Month Calendar for Finance Teams

Posted by Sudheer 30 October 2026 211 Views

Stay compliant with TDS due dates for FY 2026-27. Check the month-wise TDS payment deadlines, quarterly return filing dates, Form 16 deadlines and key exceptions to avoid penalties.

GST E-Invoicing for RCM: New RCMDOM & RCMIMP Categories and 30-Day Compliance Rule

Posted by Vivek Jalan 30 October 2026 112 Views

GSTN introduces RCMDOM and RCMIMP e-invoice categories for RCM self-invoicing. Learn about the 30-day compliance timeline, ITC risks and business readiness.

Cash Credit vs Overdraft: The difference banks actually care about

Posted by Ankush 27 October 2026 233 Views

Understand the difference between cash credit (CC) and overdraft (OD), including eligibility, collateral, interest, drawing power, RBI rules and risks to help businesses choose the right working capital facility.

TDS Challan for FY 2025-26 Valid for TY 2026-27: Cross-Year Utilisation Rules Explained

Posted by Harsimran Kaur 28 October 2026 2116 Views

IntroductionThe transition to the Income-tax Act, 2025, from 1 April 2026 has introduced important changes in the terminology and compliance framework for tax d...

GST New Update: Capital Goods ITC Refund Over 60 Months

Posted by Chaitra Seetharam 29 October 2026 3515 Views

GST update on capital goods ITC refunds: Learn how the 60-month refund mechanism will apply to zero-rated supplies and inverted duty structure from 1 April 2027.

GST New Rules: Major Relief on Notices, Penalties and Appeals

Posted by Ishwarya Keerthi B 27 October 2026 1453 Views

Explore the latest proposed GST rule changes offering relief on notices, penalties and appeals, including the ₹10,000 notice threshold, reduced penalties and capped appeal pre-deposits for taxpayers.