CAclubindia Articles

Consolidation of Customs Notifications applicable w.e.f. November 01, 2025

Bimal Jain 01 November 2025 at 10:32

The CBIC has issued Notification No. 45/2025-Customs dated October 24, 2025, consolidating 31 customs duty exemption notifications, including Notification No. 50/2017-Customs, into a single master notification effective from November 1, 2025.

Statutory Tax Compliance Tracker - November 2025

CS Lalit Rajput 01 November 2025 at 10:03

Stay updated with the key Income Tax and GST compliance due dates for November 2025. Includes important deadlines for TDS deposit, TDS certificates, Form 24G, GSTR-1, GSTR-3B, GSTR-7, GSTR-8, ISD returns, and QRMP filings.

Co-Operative societies are liable to deduct tax from payment of interest

K.V. Radhakrishnan 01 November 2025 at 09:37

The Kerala High Court has upheld the validity of the proviso to Section 194A(3) of the Income Tax Act, 1961, making it mandatory for co-operative societies with turnover above Rs 50 crore to deduct TDS on interest paid to depositors.

Salary Aayi, Salary Gayi - Part I: The Spending Syndrome: Thrills today, Bills tomorrow!

Raj Jaggi 01 November 2025 at 09:29

A thought-provoking narrative on personal finance, this piece explores how mindful money management builds confidence, stability, and true financial independence.

Legal Entity Identifier LEI Understanding Its Purpose and Applicability in India

Affluence Advisory 01 November 2025 at 06:41

Learn everything about the Legal Entity Identifier (LEI), a 20-character global identification code for companies and organizations engaged in financial transactions.

New GST for Offset Printing & Paper Packaging Purchase (Effective Sept 22, 2025)

Dwipal U Patel 31 October 2025 at 16:38

From Sept 22, 2025, India shifts to two GST slabs - 5% and 18%. Paper packaging and printing job work under Chapter 48/49 now attracts only 5% GST.

New GST Registration System from Nov: What Changes for Small Businesses

LegalDev 31 October 2025 at 06:39

From November 1, 2025, the government will launch a new GST registration system under GST 2.0 reforms, offering automatic approval and faster registration for low-risk applicants.

The Truth Beneath the Glitter - Decoding Sponsorship Services Under GST

Raj Jaggi 30 October 2025 at 06:58

In his insightful article, the author breaks down the complexities of sponsorship classification under GST with wit and clarity. Through real-world examples, he explains how brand promotion differs from event logistics, the impact of the 2025 RCM–FCM amendment and the risks of misclassification that can trigger Section 74A proceedings.

Major Update in GSTR-9 Table 8A for FY 2024-25: ITC Reconciliation Logic Changed

Mitali 29 October 2025 at 16:14

Learn about key changes in Table 8A in GSTR-9 for FY 2024-25, including new ITC rules for delayed invoices and Section 74A payment updates.

Received Notice u/s 142(1): How To Reply?

Poojitha Raam Vinay 29 October 2025 at 15:35

Got a Section 142(1) income tax notice? Understand its purpose, common reasons for issue, response procedure, and key deadlines to stay compliant.