CAclubindia Articles

Departmental Audit And Special Audit Under GST - When The Law Listens

Raj Jaggi 15 December 2025 at 17:43

Discover how GST law can be explained with simplicity and soul, inspired by Anand Bakshi's timeless lyrics. This article explores Departmental Audit and Special Audit under GST in a warm, relatable style that makes complex provisions feel human, meaningful, and easy to understand.

People Treating ITR as Refund ATM: Notices May Hit Filers Hard in 2025

Mitali 15 December 2025 at 13:19

Many taxpayers are misusing ITR only to claim refunds on TDS from salary, winnings or other income, viewing it as “refund-taking machine” and this b

Six Types Of Assessment Under GST - From Self-Belief To Summary Action

Raj Jaggi 15 December 2025 at 10:56

An author's reflective note on a GST article that humanises tax assessments, blending law with ethics, life lessons, and poetry to present GST compliance as a journey of trust, integrity, and personal growth rather than fear.

How to Apply for Shop and Establishment Act Registration Online in India

Kapil kumar 15 December 2025 at 06:45

Shop and Establishment Act registration in India made simple. Learn eligibility, documents, online application steps, renewal rules, and key benefits of obtaining a Shop and Establishment Certificate for legal business compliance.

The Strategic Role of Consultants in Business Growth: A Comprehensive Perspective with Special Focus on Chartered Accountants

Sundaran.D 15 December 2025 at 06:44

Discover how consultants, especially Chartered Accountants, drive business growth through strategic insights, financial discipline, compliance, risk management, and scalable systems.

Penalty for Late Filing of Income Tax Return

Chaitra Seetharam 13 December 2025 at 16:34

Missed ITR due date? Know about late filing fees, interest and consequences such as no loss set-off for FY 2024-25.

File GSTR‑9 Yourself: Just Focus Only on These Mandatory Tables

Mitali 13 December 2025 at 12:10

File GSTR‑9 yourself in minutes with this table‑wise breakup of mandatory and optional disclosures for FY 2024‑25.

Section 36(1)(va) vs Section 43B: Deduction of Employees' PF/ESI After Checkmate Services

Vivek Jalan 13 December 2025 at 09:08

Supreme Court in Checkmate Services held delayed employees' PF/ESI contribution is not deductible even if paid before ITR filing. ITAT allows 143(1)(a) adjustment, while Delhi HC has issued notice on the constitutional validity of Sections 2(24)(x) and 36(1)(va).

Anger Management - Part V: The Power Of Pause And Perspective

Raj Jaggi 13 December 2025 at 06:52

Discover how awareness transforms anger into inner strength in Part V of our Anger Management series. Learn the power of pausing, reframing triggers, and responding mindfully through insights inspired by leaders, thinkers, and real-life examples.

Received Income tax Notice? Here's when to worry and when not to

Kowsalya 13 December 2025 at 06:52

Learn which IT notices require simple clarification like mismatches in Form 26AS, routine document checks, or small 143(1) adjustments and which ones need urgent action, such as scrutiny under 143(2), large tax demands, non-filing alerts, or reassessment under Section 148.