CAclubindia Articles

TDS on Fixed Deposit Interest 2026: How To Save Tax?

16 March 2026 69857 Views

Form 121 to replace Forms 15G and 15H from April 1, 2026. Learn how the new unified declaration helps taxpayers avoid or reduce TDS on Fixed Deposit interest and improve cash flow.

A Revised Contract Value, A Cancelled GST Registration, And The Debit Note Puzzle

Posted by Raj Jaggi

16 March 2026 229 Views

When contract values are revised after arbitration but the original GST registration is cancelled, issuing a debit note becomes complex. Explore how Section 142(2A), Section 25, and Section 34 of the CGST Act determine who can legally issue the debit note and why re-registration may be required to maintain the GST compliance trail.

CCFS Scheme and UDIN Challenge for Pending Financial Statements: Practical Guidance for Professionals

Posted by CS Divesh Goyal 16 March 2026 248 Views

Facing UDIN issues for old financial statements under the CCFS Scheme? Know the practical solution: current-date signing, UDIN generation, AGM compliance, AOC-4/MGT-7 filing and Section 96/99 implications.

Proceed To File Option in GSTR-3B Is Disabled: How To Enable?

Posted by Mitali 14 March 2026 5934 Views

Know why the "Proceed to File" option is not enabled while filing GSTR-3B and how to fix this disabled option on the GST portal.

Change in Financial Year of a Company: Legal Framework & Procedural Guide

Posted by CS Divesh Goyal 14 March 2026 316 Views

Learn how to change a company's financial year under the Companies Act, 2013. Step-by-step procedure, RD approval, required forms, timelines and key compliance rules.

Rs 3000+ Crores lost to "Digital Arrest" Scams and the Numbers are still Rising

Posted by CA Amrita Chattopadhyay 14 March 2026 114 Views

Are we unknowingly helping fraudsters by sharing personal data too easily? Learn how the DPDP Act, 2023 empowers Data Principals to protect data, prevent cyber fraud, and stay safe from digital arrest scams.

GST Alert: Tax-Free Waste Management

Posted by CS Lalit Rajput 14 March 2026 1051 Views

WB AAR clarifies GST exemption on conservancy and solid waste management services provided to municipal bodies under Notification 12/2017 in Hari Narayan Singh case.

One Invoice, Many Units: Understanding The ISD Mechanism Under GST

Posted by Raj Jaggi

14 March 2026 274 Views

Understand the ISD mechanism under GST, its legal framework under Sections 2(61), 20 and 21 of the CGST Act 2017 and Rule 39. Learn how businesses distribute input tax credit for common services across multiple State registrations, especially after ISD becomes mandatory from 1 April 2025.

Taxation of Cryptocurrency Trading in India: Current Law and Post-Budget 2026 Position

Posted by CA Varun Gupta

14 March 2026 6070 Views

A comprehensive guide to cryptocurrency taxation in India covering Budget 2026 crypto reporting changes, 30% VDA tax under Section 115BBH, 1% TDS under Section 194S, Schedule VDA reporting, allowable deductions, and key compliance tips for crypto traders and investors filing ITR.

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

Posted by CA Amrita Chattopadhyay 13 March 2026 128 Views

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.