CAclubindia Articles

Finance Act, 2026 Reshapes Key GST Provisions and Their Practical Application

Posted by Raj Jaggi

28 October 2026 7 Views

Introduction to the GST Amendments under the Finance Act, 2026The Finance Act, 2026 has introduced five amending sections covering post-supply discounts, credit...

AI for CA students: What helps Exam Preparation and What does Not

Posted by Pratik Bajoria 28 October 2026 14 Views

Discover how CA students can use AI for exam preparation, concept clarity, revision and practice questions while avoiding outdated laws, incorrect answers and over-reliance on chatbots.

Cash Credit vs Overdraft: The difference banks actually care about

Posted by Ankush 27 October 2026 160 Views

Understand the difference between cash credit (CC) and overdraft (OD), including eligibility, collateral, interest, drawing power, RBI rules and risks to help businesses choose the right working capital facility.

TDS Challan for FY 2025-26 Valid for TY 2026-27: Cross-Year Utilisation Rules Explained

Posted by Harsimran Kaur 28 October 2026 33 Views

IntroductionThe transition to the Income-tax Act, 2025, from 1 April 2026 has introduced important changes in the terminology and compliance framework for tax d...

GST New Update: Capital Goods ITC Refund Over 60 Months

Posted by Chaitra Seetharam 27 October 2026 2090 Views

GST update on capital goods ITC refunds: Learn how the 60-month refund mechanism will apply to zero-rated supplies and inverted duty structure from 1 April 2027.

GST New Rules: Major Relief on Notices, Penalties and Appeals

Posted by Ishwarya Keerthi B 27 October 2026 157 Views

Explore the latest proposed GST rule changes offering relief on notices, penalties and appeals, including the ₹10,000 notice threshold, reduced penalties and capped appeal pre-deposits for taxpayers.

Form 10-IEA After 1 April 2026: Re-entry Rules That Still Matter

Posted by CA Anmol Chaudhary 27 October 2026 251 Views

Learn how Form 10-IEA rules, the Income-tax Act 2025 and Finance Act 2026 affect tax regime switching for taxpayers with professional income, including withdrawal rules, filing deadlines and tax savings.

Uploading a GST Order Does Not Always Start the Appeal Clock

Posted by Raj Jaggi

26 October 2026 137 Views

Understand when the GST appeal limitation period begins and why merely uploading an order to the GST portal may not constitute effective communication under Section 107 of the CGST Act.

Cleaning of Books of Accounts and their Worship on the eve of Diwali

Posted by CA Umesh Sharma 27 October 2026 451 Views

Learn how long to retain books of account under the Income Tax Act 2025, GST law and the Companies Act, including penalties, digital records and Diwali cleaning tips.

MCA General Circular 05/2026: Additional Fee Relaxation for FY 2025-26 Annual Filings

Posted by CA. Keshav Kumar 27 October 2026 100 Views

MCA extends FY 2025-26 filing deadlines: Companies can file AOC-4 by 31 December 2026 and MGT-7 by 31 January 2027 without additional fees, subject to conditions.