CAclubindia Articles

GST Transfer of Going Concern: Exemption, ITC & Documentation

Posted by CA Varun Gupta 09 June 2026 1594 Views

Understand GST exemption for Transfer of Going Concern. Learn about ITC reversal, documentation, and compliance for business transfers.

Advance Tax Due Dates For FY 2026-27: Who Must Pay First Instalment in June 2026?

Posted by Chaitra Seetharam 08 June 2026 4521 Views

Advance Tax 1st Installment 2026: Know who is required to pay, how much tax needs to be paid to avoid interest penalties under the Income Tax Act 2025.

IBC 2016 vs Traditional Recovery Laws in India

Posted by Ashok Kakkar 08 June 2026 138 Views

Discover how India's IBC 2016 shifted from traditional recovery laws to a resolution-focused insolvency framework. Learn the key differences and benefits.

GSTIN After Restructuring: Ensure Compliance

Posted by Raj Jaggi 08 June 2026 147 Views

Navigate GSTIN changes during business restructuring. Learn why proper registration planning is crucial for compliance and avoiding disputes.

DPDP Rules 2025: Your Guide to India's Data Protection

Posted by FCS Deepak Pratap Singh 08 June 2026 361 Views

Understand India's Digital Personal Data Protection Rules 2025. Learn about consent, data processing, breach notifications, and your rights under the DPDP Act.

India Tax Exemption for Govt Securities: FIIs & BIS

Posted by Vivek Jalan 08 June 2026 141 Views

New Ordinance exempts FIIs & BIS from tax on Govt securities income & capital gains. Boosts foreign investment & forex reserves in India.

Benefits of Filing ITR: More Than Just Tax Compliance

Posted by CA Shubhi Khandelwal 08 June 2026 126 Views

Discover why filing your Income Tax Return (ITR) is crucial beyond compliance. Learn how it boosts loan eligibility, aids visa applications, and secures financial future.

IVS Mandate: Stricter IBC Valuations from April 2026 for CAs

Posted by Prateek 08 June 2026 267 Views

Understand the April 2026 IVS mandate for IBC valuations. CAs must know new requirements for basis of value, scope, methodology, and assumptions.

GSTAT Appeal Filing Deadline 30th June 2026 vs Scrutiny Relaxation Till 31st Dec 2026: Real Benefit for Taxpayers

Posted by CA Varun Gupta 08 June 2026 4763 Views

GSTAT extends relaxed GSTAT appeal filing scrutiny guidelines till 31 December 2026. Know why this is not an extension of the GSTAT appeal deadline, the significance of 30 June 2026, limitation rules under Section 112 of the CGST Act and key compliance requirements for taxpayers filing GST appeals.

When GST credit moves with the business: Transfer of unutilised ITC under Section 18(3), Rules 41 and 41A

Posted by Raj Jaggi 06 June 2026 587 Views

Understand how unutilised GST Input Tax Credit (ITC) can be transferred during mergers, demergers, slump sales, business transfers, and restructurings under Section 18(3) of the CGST Act, Rules 41 and 41A, including ITC-02 compliance requirements.