CAclubindia Articles
Form 161 Filing Rules: Deadline and Key Conditions for Penalty Waiver 2026
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...
The Date of Filing a Refund Application Cannot Alter the Legal Position Governing Earlier Accumulated ITC
04 November 2026
89 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
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
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...
Rights Issue Under the Companies Act, 2013: A Practical Guide
04 November 2026
48 Views
A rights issue is the default route when a company wants fresh capital from the people who already own it. It protects existing shareholders against dilution, a...
Senior Citizen Age Above 60 Years: Must Check These 3 Important Things in November 2026
04 November 2026
1063 Views
Senior Citizen Age Above 60 and a pensioner who depend on regular income from savings accounts, fixed deposits, recurring deposits and pension must check these ...
Fast-Track Mergers in India: Section 233 after the 2025 Amendment Rules
Understand the expanded fast-track merger provisions under Section 233 of the Companies Act, 2013, covering 2025 amendments, eligibility, ₹200 crore borrowing limit, procedural steps, approvals and key compliance challenges.
MCA Corporate Law Reforms 2025: Major Changes in Small Company Limits, Director KYC and Fast-Track Mergers
MCA's 2025 reforms simplify corporate compliance through revised small company thresholds, relaxed director KYC, expanded fast-track mergers and digital investor services.
GSTR-9 and 9C Optional vs Mandatory Tables FY 2025-26: Complete Compliance Guide
Explore the FY 2025-26 GSTR-9 and GSTR-9C filing requirements, including mandatory vs optional tables, turnover thresholds, ITC reconciliation and key compliance checks before the December 31, 2026 deadline
Supreme Court Rules Building Qualifies as 'Plant' Under GST Section 17(5)(d) If Functionality Test Is Satisfied
Supreme Court clarifies GST ITC eligibility on buildings under Section 17(5)(d) of the CGST Act in the Safari Retreats case. Know the functionality test, retrospective Finance Act 2025 amendment and its impact on construction-related ITC claims.
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