CAclubindia Articles

Locked GSTR-3B Era Begins: How ECRS and RCM Validation Is Changing GST Compliance

Ram Avtar Singh 26 February 2026 at 09:02

Editable GSTR-3B is over. From December 2025, GST portal blocks returns if ITC, ECRS and RCM data don't align. Understand the impact on CFOs, compliance risk and how to prepare for locked GSTR-3B filings.

The Advance Paradox Under GST: Liability Today, Supply in The Distant Future

Raj Jaggi 26 February 2026 at 08:40

Do long-term service contracts qualify as continuous supply under GST? Understand mobilisation advances, receipt vouchers, tax invoices, time of supply under Sections 31 & 13 of the CGST Act, and the Rule 35 back-calculation impact on GST liability and cash flow.

15G and 15H Scrapped: Now One Form for All Eligible Taxpayers

Mitali 25 February 2026 at 16:43

New Form replaces 15G and 15H from April 2026. Learn the eligibility, differences and how to avoid TDS easily.

TDS Rules on Cash Withdrawals: Starting From April 2026

Poojitha Raam Vinay 25 February 2026 at 11:47

Overview Starting 1 April 2026, under the Income Tax Act, 2025 (applicable for FY 2026-27), TDS on cash withdrawals is regulated to promote digital transactions..

MCA Scheme to Waive Additional Fees 2026

efiletax 25 February 2026 at 10:05

The Ministry of Corporate Affairs introduces Companies Compliance Facilitation Scheme 2026 (CCFS-2026), offering a one-time amnesty with up to 90% relief on additional ROC filing fees, reduced strike-off and dormant fees, and immunity from prosecution. Valid from 15 April to 15 July 2026.

Advance Today, Export Deferred: Section 2(6) With FEMA Undercurrents

Raj Jaggi 25 February 2026 at 09:54

Under the Integrated Goods and Services Tax Act, 2017, can advance foreign payment alone qualify as export of services? Analysing Section 2(6), time of supply, and FEMA implications through the Shreyans Ltd. case study.

GST on Free Warranty Repairs: No Tax? Full Legal Explanation with Procedures

Ram Avtar Singh 25 February 2026 at 08:54

GST treatment of warranty repairs and replacements explained with reference to Circular No. 195/07/2023-GST and Circular No. 216/10/2024-GST, covering ITC, off-site repair procedures, distributor scenarios, extended warranty taxation and Rule 55 delivery challan requirements.