CAclubindia Articles
Tax Invoice Checklist for Small GST Sellers: Rule 46 Fields With a Worked Example
Learn how small GST sellers can prepare error-free tax invoices under Rule 46, including mandatory invoice fields, GST compliance requirements and a practical worked example.
GST TDS Net Widens from 1st Nov 2026 to Cover Used Cooking Oil and Additional Scrap Categories
12 November 2026
17 Views
Understand the GST TDS changes effective 1 November 2026, covering used cooking oil, plastic waste, tyre scrap and e-waste, along with Section 51 provisions, ₹2.5 lakh threshold and new GST REG-07 registration requirements.
Rule 11UA Valuation Is Now Rule 57: The NAV Formula for Unquoted Shares, Worked Through for CAs
12 November 2026
15 Views
Explore how Rule 57 of the Income-tax Rules, 2026 changes fair market valuation of unquoted equity shares, including the prescribed NAV formula, valuation requirements, CA responsibilities, and the impact of FEMA pricing rules on cross-border share transfers. Learn key compliance considerations through practical examples and worked calculations.
Inverted Duty Refunds Cannot Be Denied Merely Because Principal Input and Output Tax Rates Match
11 November 2026
53 Views
GST inverted duty refund cannot be denied merely because the principal input and output tax rates are identical. Explore the legal reasoning and implications of the ruling for taxpayers.
Himachal Pradesh High Court: Post-Omission SCNs under Rule 96(10) Are Non-Est Absent Saving Clause
Explore the Himachal Pradesh High Court ruling on post-omission SCNs under Rule 96(10), held non-est due to the absence of a saving clause and its legal implications.
Corporate Tax Rate in India for Foreign Companies: Subsidiary vs Branch (FY 2026-27)
11 November 2026
53 Views
Compare corporate tax rates in India for foreign companies, subsidiaries and branch offices for FY 2026-27, including applicable tax rates, surcharge and cess.
Deduction in New Tax Regime Available For Tax Year 2026-27
11 November 2026
660 Views
An individual must identify the income rates before calculating tax, because income is divided into three broad categories with different tax rates:CategoryExam...
GST on Toll-Operate-Transfer Arrangements: Understanding the New Special Procedure and Its Practical Implications
Explore the GST implications of Toll-Operate-Transfer (TOT) arrangements, including the new toll-collection rights exemption, escrow-linked O&M tax mechanism, applicable GST rates, input tax credit and transitional compliance requirements effective from 1 November 2026.
GST Amendment: New Process To Submit Successfully
10 November 2026
3152 Views
Learn the new GST amendment submission process, key steps, required details and common mistakes to ensure successful submission of GST amendment applications on the GST portal.
Bank Guarantee vs Letter of Credit: Which one does your business need?
Understand the key differences between a Letter of Credit (LC) and Bank Guarantee (BG), including their purpose, payment process, types, bank charges, margin requirements, limit calculations and practical examples for businesses.
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