CAclubindia Articles


Inverted Duty Structure: How It Impacts Working Capital and Refund Delays?

  Chaitra Seetharam    02 December 2025 at 11:09

Understand how the inverted duty structure (IDS) under GST leads to accumulated ITC, refund delays, and working capital blockages for businesses. Learn the refund mechanism under Rule 89(5), required documents for RFD-01, recent policy reforms, and key situations where IDS refunds are restricted or denied.



GST Litigation: Top Issues Leading to Appeals and Court Cases

  Chaitra Seetharam    02 December 2025 at 10:54

GST litigation in India continues to rise due to disputes over ITC denial, misclassification, return mismatches, tax demands, refunds, e-way bill lapses, and procedural lapses by authorities. With aggressive enforcement, inconsistent state interpretations, tribunal delays, and evolving compliance issues, taxpayers increasingly seek relief through High Courts and the Supreme Court.



How Can You Correct Mistakes in an Already Filed Income Tax Return?

  Abhishek Verma    02 December 2025 at 06:46

Discover how Indian taxpayers can easily correct mistakes in their ITR, whether it's missing income, wrong TDS details, skipped deductions or personal information errors. Learn when a return can be revised, how to fix discrepancies using Form 26AS/AIS, and the right time to file a revised, updated or rectification return to avoid notices and ensure smooth refunds.



The Rhythm Of Time In GST - When Continuous Supply Meets Changing Rates

  Raj Jaggipro badge    02 December 2025 at 06:46

Discover how a simple shift in dates can change GST rates, ITC eligibility and tax liability in continuous supply contracts.



FM tables Two New bill For Cigarettes, Pan Masala And Gutkha

  Mitali    01 December 2025 at 16:43

Finance Minister tabled two new bills and proposes new excise levies on cigarettes, pan masala and gutkha, keeping tobacco taxes high.



India's Big Move: New Phones with Non-Removable Government Cybersecurity App

  Shivani    01 December 2025 at 15:19

In India with 1.2 Billion mobile users, one app secretly becomes the hero by recovering 700,000 devices.



Preity G Zinta's Rs 10 Crore Tax Notice and ITAT Victory

  Mitali    01 December 2025 at 13:37

Know why Preity Zinta's bank transactions triggered a huge tax notice and how she proved the cash credits were genuine.



UIDAI Deactivates Over 2 Crore Aadhaar Cards: Check How to Verify Status Online?

  Mitali    01 December 2025 at 12:23

UIDAI has deactivated over 2 crore Aadhaar numbers of deceased individuals to curb identity fraud. Learn how to report a family member's death, deactivate Aadhaar, and check deactivation status online or offline.



The Rs 500 Exemption Illusion: When a Concert Ticket turns into a Taxable Symphony

  Raj Jaggipro badge    01 December 2025 at 06:47

Explore how a Rs 570 concert ticket lost GST exemption, why joint invoicing is invalid under GST law and how Section 15 fixes the true transaction value.



Corporate Guarantee vs Negative Lien: Key Transfer Pricing Clarification by ITAT Delhi

  Vivek Jalan    01 December 2025 at 06:47

Understand why a negative lien is not a corporate guarantee and carries no transfer pricing implications, as clarified in the ITAT Delhi ruling in JOGPL Pvt Ltd.




Popular Articles




CCI Pro
Meet our CAclubindia PRO Members


Follow us

CCI Articles

submit article