CAclubindia Articles

Section 74A vs 73 & 74 of CGST Act - Key Differences Explained (2025 Update)

Posted by gstregistration.co 04 October 2025 1156 Views

Learn the key differences between GST Sections 74A, 73, and 74. The 53rd GST Council meeting introduced Section 74A to simplify tax demand notices, penalties, and compliance for both fraud and non-fraud cases.

Made a Mistake in ITR Filing? Step-by-Step Guide to Rectification under Section 154

Posted by CA Varun Gupta

04 October 2025 1611 Views

Made a mistake in filing your ITR? Learn how to correct errors using Rectification of Return under Section 154 of the Income-tax Act, 1961. Understand timelines, procedure, common mistakes covered and remedies if rectification is rejected.

GSTR-9C: Who Must File For FY 2024-25

Posted by Poojitha Raam Vinay

03 October 2025 8127 Views

Know about GSTR-9C: its due date, applicability, format and limits. Get a clear guide to the GST reconciliation statement and self-certification.

AOC-4: Key Changes made from 14 July 2025

Posted by Poojitha Raam Vinay

03 October 2025 6 Views

AOC-4 on MCA V3 portal updated on 14 July — now no more PDF annexures, linked CSR-2 & AOC-4 CFS, prefilled figures, streamlined filing.

GST 2.0: Health & Life Insurance Exempt at a Premium

Posted by CA Niraj Navindgikar 03 October 2025 1680 Views

The 56th GST Council meeting introduced GST 2.0 with major reforms, including exemption of GST on individual Life & Health Insurance premiums. Group insurance, however, remains taxable and insurers lose ITC benefits.

Statutory Tax Compliance Tracker - October 2025

Posted by CS Lalit Rajput 03 October 2025 3656 Views

Check key Income Tax and GST compliances & Due dates for October 2025

Budget 2025: Why Most Taxpayers Now Prefer the New Tax Regime

Posted by Pranab Banerjee

03 October 2025 531 Views

Budget 2025 has made the New Tax Regime more attractive with higher rebates, lower rates, and simpler filing. Compare the New vs. Old Tax Regime and see why most taxpayers now prefer the new system in FY 2025-26.