CAclubindia Articles

From GST Notice To Stock Exchange Disclosure: With Practical Illustrations And FAQs

Raj Jaggi 17 January 2026 at 07:36

Corporate compliance for listed companies goes beyond legal filings to ethical transparency. This article explains how GST notices like ASMT-10 and adjudication orders can trigger SEBI LODR disclosure obligations, why materiality is judged by investor impact, and how timely disclosure strengthens governance, credibility, and market trust.

New Labour Codes: A Silent Profit and Loss Shock

Paras Jain 17 January 2026 at 07:35

Accounting implications of India's New Labour Codes under Ind AS, with practical numerical illustrations on gratuity, employee benefits, past service cost, P&L impact and deferred tax.

Tax Rates For Senior Citizens AY 2026-27: Tax-Free Secrets Revealed

Mitali 16 January 2026 at 13:34

Senior citizen income tax guide for FY 2025-26 explaining age categories, ITR filing rules, tax regimes, slabs, rebates, special incomes, TDS reliefs and exemptions.

When Simplicity Learned To Sing - Lata Mangeshkar Ji & Anand Bakshi Ji - Part IV

Raj Jaggi 16 January 2026 at 12:15

Explore the timeless magic of Lata Mangeshkar Ji and Anand Bakshi Ji's collaboration, where simple, heartfelt lyrics transform everyday emotions into eternal songs. Discover how her soulful voice and his relatable poetry created melodies that continue to resonate across generations.

The GMA Pinnacle Case: Why Mechanical ITC Denials Are No Longer Legally Defensible

Hrishikesh H 16 January 2026 at 12:03

Recent Kerala and Madras High Court rulings emphasize that GST assessing officers cannot mechanically reject ITC claims due to GSTR-2A and GSTR-3B mismatches. Taxpayers must be given a fair opportunity to present supporting documents, reinforcing principles of natural justice and practical compliance guidance for GST practitioners.

From Scrutiny To Closure - The Form ASMT-12 Story Under GST

Raj Jaggi 16 January 2026 at 09:34

Why scrutiny exists in GST: Understanding Section 61, ASMT-10 to ASMT-12, its compliance-focused intent, quiet closure, and escalation under law.

Specified Premises under GST for Hotels: Annexure VII, VIII & IX, Timelines and Rates

CA Varun Gupta 16 January 2026 at 06:54

GSTN Advisory dated 04.01.2026 enables online opt-in/opt-out declaration of hotel "Specified Premises" on GST Portal under Notification 05/2025-CTR. Explains Annexure VII, VIII & IX, timelines, portal process, and impact on GST rates - 18% with ITC vs 5% without ITC for restaurant services.

How to Conduct Risk Assessment for Audits Like a Pro

CA Tushar Makkar 16 January 2026 at 06:54

Audit risk assessment explained with Indian examples under SA 315 (ICAI). Learn inherent, control and detection risks, practical audit steps, common mistakes and how CA articleship students can identify fraud and errors effectively.

Engagement of Limited Liability Partnerships in NBFC Activities: Current Legal Landscape in India

Affluence Advisory 16 January 2026 at 06:54

Can LLPs operate as NBFCs in India? This article examines the regulatory mismatch between the LLP Act and RBI framework, explains why LLPs are excluded from NBFC registration, RBI’s position, and the way forward for entrepreneurs entering the financial services sector.

ATM Withdrawal Limit in India For The Year 2026

Poojitha Raam Vinay 15 January 2026 at 16:15

Latest daily ATM withdrawal limits for major Indian banks for the year 2026. Check today confirm your limit and withdraw hassle-free.