CAclubindia Articles
Stock Variation Cannot Become A Confiscation Shortcut
13 October 2026
6 Views
GSTAT ruled that excess or unaccounted stock found during a survey cannot automatically trigger confiscation under Section 130 of the CGST Act. The Department must follow Sections 73 or 74 for tax determination, and a fine in lieu of confiscation cannot survive without valid confiscation proceedings.
GST Registration Cancellation Made Easier: Know the New Rules
GST registration cancellation could soon become faster, simpler, and less dependent on officer approvals. The 57th GST Council has recommended a shift towards s...
Form 138 replaces 24Q: A practical checklist for the Q2 salary TDS return
Prepare your Form 138 salary TDS return for Q2 FY 2026-27 with this pre-filing checklist covering FVU 1.2 updates, mandatory challan fields, PAN validation, reconciliation, due dates and common filing errors before the 31 October 2026 deadline.
Important Changes Proposed in GST Refund!
GST Council's 57th meeting proposed major refund reforms, including automated refunds, 90% provisional sanctions, removal of the export turnover cap, and expanded ITC refunds.
Payment Before Final Acknowledgement Cures The Pre-Deposit Defect
12 October 2026
91 Views
Learn how payment of GST pre-deposit before final acknowledgement can cure appeal filing defects, with key legal provisions and implications for taxpayers.
57th GST Council Meeting: Big Changes Every Taxpayer Must Know!
12 October 2026
1210 Views
Discover the key recommendations of the 57th GST Council Meeting 2026 on ITC, refunds, GST notices, penalties, prosecution, registration and compliance reforms....
Next-Gen GST Process Reforms: What the 57th GST Council Meeting Recommends on Registration, Returns, Refunds, ITC and Litigation
Explore key recommendations of the 57th GST Council Meeting 2026 on ITC, refunds, registration, penalties, prosecution, and GST compliance reforms.
Urgent Listing May Precede Registry Scrutiny To Preserve Effective Relief
10 October 2026
60 Views
Delay in Hearing Can Make Appellate Relief Less EffectiveBefore an appeal is placed before the Bench, the Registry ordinarily checks whether it has been filed i...
Place of supply mistakes on GST invoices: How small businesses end up paying tax twice
Every few weeks a trader tells us the same story. A buyer in another state calls to say the invoice is wrong. The seller charged CGST and SGST, the buyer needed...
Section 16(2)(c) Survives but Supplier Default Alone Cannot Establish Purchaser Fraud
10 October 2026
71 Views
Section 16(2)(c) of the CGST Act remains valid, but supplier default alone cannot establish purchaser fraud. Explore the Punjab & Haryana High Court ruling on GST input tax credit, safeguards for genuine buyers and guidelines for tax authorities.
Popular Articles
- New UPI Rules Starting From 15th October 2026: Complete Fee Structure for Transactions
- Post Office Fixed Deposit Interest Rates: Latest Update for October 2026
- Senior Citizen Saving Scheme Latest Interest Rate From October 2026
- TDS on Purchase of Property: New Reporting Rules From 1st October 2026
- TDS on Contractor for FY 2026-27: Rates, Limits, New Rules, Examples & Compliance Guide
- New Tax Regime FY 2026-27: Complete Slab, Rebate & Marginal Relief Reference
- Long Term Capital Gain on Shares As Per Income Tax Act 2025
- EPF Wage Ceiling Increased to Rs 25,000 from Rs 15,000: New Rules from 17th September 2026
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
