CAclubindia Articles

Fast-Track GST Registration and Its Hidden Compliance Limits

efiletax 13 March 2026 at 09:23

Understand GST Rule 14A fast-track registration effective 1 Nov 2025. Learn the Rs 2.5 lakh B2B tax cap, eligibility, risks and who should or should not opt in...

Process of Removal of Auditor

CS Divesh Goyal 13 March 2026 at 09:08

Learn the procedure for removal of a statutory auditor under Section 140(1) of the Companies Act, 2013, including special resolution, Regional Director approval, filing of ADT-2, MGT-14, and INC-28, timelines and key compliance requirements.

The Human Compass in an Automated World: Why Ethics Matter More Than Ever

Tanishka goel 13 March 2026 at 09:08

As automation, AI, and data analytics transform the accounting profession, ethical judgment becomes more critical than ever. Explore why technology can enhance efficiency but can never replace the moral compass and professional integrity that define the future of Chartered Accountants.

Process To Active The Dormant Company

CS Divesh Goyal 12 March 2026 at 10:26

Conversion of a Dormant Company into an Active Company under Section 455 of the Companies Act, 2013. Learn the rules, forms (MSC-3, MSC-4, MSC-5), step-by-step process and compliance requirements to reactivate a dormant company.

Rule 42 In Practice: Illustrative Lists Of Common Inputs And Input Services For ITC Reversal

Raj Jaggi 12 March 2026 at 09:14

Understand Rule 42 of the CGST Rules and the real compliance challenge of identifying Common ITC. Learn practical examples of inputs and input services requiring proportionate ITC reversal, exclusions and common mistakes professionals make in GST compliance.

CA Fresher Salary Negotiation in Big Four: What Most Students Don't Do

CA Tushar Makkar 12 March 2026 at 09:04

CA fresher joining Deloitte, EY, PwC or KPMG? Learn smart salary negotiation strategies, Big Four fresher salary ranges, CTC structure insights and common mistakes to avoid before accepting your offer.

Income Tax Stay of Demand under Section 220(6): Budget 2026 Proposal to Reduce Pre-Deposit from 20% to 10%

CA Varun Gupta 12 March 2026 at 09:04

Budget 2026 proposes reducing the upfront payment for stay of income-tax demand from 20% to 10% of core tax demand. Learn the legal position, practical implications, and how taxpayers can seek relief during pending appeals.

Pay Zero Income Tax on Rs.24 Lakh: Tax Secret For Freelancers

Yogita 11 March 2026 at 13:18

Freelancers in India can use presumptive taxation u/s 44ADA to simplify taxes and potentially pay zero tax on Rs.24 Lakh revenue.

Who holds the power to adjudicate under GST? Insights from Circular No. 254

Raj Jaggi 11 March 2026 at 10:44

CBIC Circular No. 254/11/2025-GST clarifies the designation of "proper officers" under the CGST Act, prescribing monetary limits and jurisdiction for issuing show-cause notices, adjudication, penalties under Section 122, and pre-SCN communication under Rule 142(1A).

GST in Kerala: A Practical Guide for Businesses

TKM Associates 11 March 2026 at 07:19

Understand GST in Kerala, including registration limits, GSTIN, return filing, input tax credit, compliance rules and benefits for businesses across sectors.