Articles by CA Varun Gupta

avatarView Full Profile

Invalid ITRs AY 2023-24: CBDT Circular 10/2025 Relief

Posted by CA Varun Gupta 01 August 2025 5936 Views

CBDT Circular 10/2025 offers relief for invalid ITRs filed for AY 2023-24. Learn how to get your return processed and claim refunds.



CBDT Interest Waiver: Relief for TDS/TCS Technical Glitches

Posted by CA Varun Gupta 28 July 2025 8261 Views

Claim interest waiver for TDS/TCS defaults caused by technical glitches. Learn eligibility, deadlines & how to apply under CBDT Circulars 5/2025 & 8/2025.



CBDT Circular 9/2025: PAN-Aadhaar Linking Relief for TDS/TCS Defaults Explained

Posted by CA Varun Gupta 25 July 2025 5304 Views

This Circular aims to address a recurring grievance wherein system-generated demands were raised under Sections 200A and 206CB of the Income-tax Act, 1961, for short deduction or short collection of tax, even though the deductee's/collectee's PAN became operative shortly after the transaction



CBDT Circular 07/2025: Extended ITR Processing Deadline

Posted by CA Varun Gupta 24 July 2025 9824 Views

CBDT Circular 07/2025 extends processing for condoned ITRs filed by 31 March 2024. Get your refund with interest by 31 March 2026. Learn more!



GST DIN: Legal Role, Compliance & Clarifications

Posted by CA Varun Gupta 17 July 2025 2387 Views

Understand the critical legal role of DIN under GST. Learn about CBIC circulars, compliance rules, and clarifications on DIN vs RFN.



Delhi GST: Mandatory Virtual Hearings for Natural Justice

Posted by CA Varun Gupta 10 July 2025 383 Views

Delhi GST mandates virtual personal hearings for fairness. Learn about protocols, compliance, and your right to be heard under Sections 75(4), 107(8), 126(3).



Section 143(2) Income Tax Notice for AY 2024-25: Scrutiny Assessment, Faceless Process & Deadlines Explained

Posted by CA Varun Gupta 30 June 2025 18912 Views

Income Tax Notice u/s 143(2) for AY 2024-25: Scrutiny Assessment, Faceless Procedure, Time Limits & Professional Help Explained



Freelancer Tax Rules FY 2025-26: ITR, TDS & GST

Posted by CA Varun Gupta 20 June 2025 5207 Views

Understand freelancer tax rules for FY 2025-26 in India. Learn about ITR filing, TDS, GST compliance, and choosing between old/new tax regimes. Get compliant!



GST for Indian Freelancers: Avoid Common Mistakes

Posted by CA Varun Gupta 17 June 2025 1628 Views

Indian freelancers: Learn common GST compliance mistakes regarding registration, returns, and exports. Avoid penalties and ensure smooth operations.



LUT under GST for Export of Services - Complete Guide to Zero-Rated Supply Compliance, Rule 96A Conditions & RFD-11 Filing

Posted by CA Varun Gupta 16 June 2025 2374 Views

This article provides a comprehensive overview of "Export of Services" under the GST regime, with a focus on the legal definition, compliance requirements, and the mechanism of filing Letter of Undertaking (LUT) for exporting without payment of IGST.




Popular Articles





CCI Pro

CCI Articles

submit article



Company
09 September 2026
Chartered Accountant

Aviv Global Private Limited

Ahmedabad

CA

View Details
Company
19 September 2026
Finance Manager

Mugdha Art Studio

Hyderabad

CA

View Details
Company
08 September 2026
Audit Executive

Thammana & Associates

Srikakulam

B.Com

View Details
Company
Featured 12 September 2026
Assistant Manager - Finance & Compliance

Naveen Fintech Pvt Ltd

Kolkata

CA Inter

View Details
Company
ARTICLESHIP 16 September 2026
Article Assistant

MANUJ SHARMA AND COMPANY

Noida

CA Inter

View Details
Company
04 September 2026
CA inter Or ca finalist

A Jaiswal and company

Lucknow

CA Final

View Details
Company
08 September 2026
Semi-Qualified Assitant

Subrahmanyam & Sivudu CA Firm

Hyderabad

CA Inter

View Details
Company
17 September 2026
Chartered Accountant

Dass Gupta & Associates

Gurgaon

CA

View Details