CAclubindia Articles

When Your Identity Becomes A Commodity: Why The DPDP Act Matters More Than Ever

CA Amrita Chattopadhyay 13 March 2026 at 09:58

A fake GST registration racket exposed by The Times of India reveals how misuse of personal data led to Rs 734.95 crore in fake invoices. The case highlights the urgent need for stronger data protection and the significance of India's Digital Personal Data Protection (DPDP) Act.

In The Age Of Smartphones, Digital Discipline Is The New Professional Virtue

Raj Jaggi 13 March 2026 at 09:30

Explore how smartphones and social media shape modern professionals' attention, productivity, and learning. Discover why digital discipline, deep reading, and focused thinking are essential for maintaining balance, creativity and long-term professional excellence in the digital age.

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.