CAclubindia Articles

Revival of Limitation in Bank Loans: Understanding Balance Confirmation and Revival Letters in Banking Practice

Posted by Ashok Kakkar 29 May 2026 114 Views

Learn the importance of balance confirmation letters and revival letters in banking under the Limitation Act, 1963. Understand how banks preserve recovery rights, extend limitation periods, manage loan documentation, and ensure legal enforceability of debts through acknowledgments, part payments, and timely recovery actions.

GST Registration Under Rule 14A: Important Points Small Businesses Should Know

Posted by L.S Tripathi 29 May 2026 3839 Views

Looking for a faster GST registration process? Learn everything about GST Registration under Rule 14A, eligibility, benefits, documentation requirements, common mistakes, physical verification rules, and whether small businesses should opt for it.

FEMA Valuation in India: A Practical Guide for Cross-Border Share Transactions

Posted by Nitin Pahilwani 29 May 2026 128 Views

Understand FEMA valuation rules for foreign investments, share transfers, and cross-border transactions in India. Learn FEMA pricing guidelines, RBI regulations, valuation methods like DCF and NAV, compliance requirements, FC-GPR and FC-TRS filings, and the consequences of non-compliance under FEMA.

How Is AI Transforming Finance in 2026?

Posted by Simandhar Education 29 May 2026 418 Views

Discover how AI is transforming finance careers in 2026 across audit, tax, FP&A, Big 4 firms, GCCs, and MNCs in India. Learn how agentic AI is reshaping finance jobs, why certifications like US CPA, US CMA, ACCA, and AI skills matter, and how professionals can stay future-ready in an AI-driven finance industry.

When GST reform began carrying the weight of human expectations

Posted by Raj Jaggi

28 May 2026 128 Views

The GSTAT's ruling in DG Anti-Profiteering v. Siddha Infradev LLP highlights how GST anti-profiteering law extends beyond tax calculations into consumer protection.

GSTN Advisory for Set-Off of IGST Liability taken off from the GST Portal: Expected Consequences for Taxpayers!

Posted by Vivek Jalan 28 May 2026 3972 Views

The April 2026 withdrawal of the GST portal advisory has restored the statutory ITC utilization sequence under Section 49(5) of the CGST Act, increasing compliance and cash flow challenges for taxpayers. Businesses that relied on the earlier mechanism in February and March 2026 may now face interest liability, notices, and potential litigation over incorrect ITC utilization.

Understanding Cross Guarantees: Legal Framework, Corporate Compliance and Banking Perspective

Every year, lakhs of Indian investors file their ITR and silently overpay on Short Term Capital Gains - because they don't know which deductions are legally ava...