CAclubindia Articles
Pre-Audit Health Check: 10 Questions to Ask Before the Auditor Arrives
Prepare for a smooth tax audit with this 10-point checklist covering books of accounts, GST reconciliation, TDS, MSME payments, cash transactions, loans, stock and supporting documents to avoid delays and disallowances.
GST Registration Cancellation Made Easier: Know the New Rules
GST registration cancellation could soon become faster, simpler, and less dependent on officer approvals. The 57th GST Council has recommended a shift towards s...
Form 138 replaces 24Q: A practical checklist for the Q2 salary TDS return
Prepare your Form 138 salary TDS return for Q2 FY 2026-27 with this pre-filing checklist covering FVU 1.2 updates, mandatory challan fields, PAN validation, reconciliation, due dates and common filing errors before the 31 October 2026 deadline.
Important Changes Proposed in GST Refund!
GST Council's 57th meeting proposed major refund reforms, including automated refunds, 90% provisional sanctions, removal of the export turnover cap, and expanded ITC refunds.
Payment Before Final Acknowledgement Cures The Pre-Deposit Defect
12 October 2026
112 Views
Learn how payment of GST pre-deposit before final acknowledgement can cure appeal filing defects, with key legal provisions and implications for taxpayers.
57th GST Council Meeting: Big Changes Every Taxpayer Must Know!
Discover the key recommendations of the 57th GST Council Meeting 2026 on ITC, refunds, GST notices, penalties, prosecution, registration and compliance reforms....
Next-Gen GST Process Reforms: What the 57th GST Council Meeting Recommends on Registration, Returns, Refunds, ITC and Litigation
Explore key recommendations of the 57th GST Council Meeting 2026 on ITC, refunds, registration, penalties, prosecution, and GST compliance reforms.
Urgent Listing May Precede Registry Scrutiny To Preserve Effective Relief
10 October 2026
68 Views
Delay in Hearing Can Make Appellate Relief Less EffectiveBefore an appeal is placed before the Bench, the Registry ordinarily checks whether it has been filed i...
Place of supply mistakes on GST invoices: How small businesses end up paying tax twice
Every few weeks a trader tells us the same story. A buyer in another state calls to say the invoice is wrong. The seller charged CGST and SGST, the buyer needed...
Section 16(2)(c) Survives but Supplier Default Alone Cannot Establish Purchaser Fraud
10 October 2026
92 Views
Section 16(2)(c) of the CGST Act remains valid, but supplier default alone cannot establish purchaser fraud. Explore the Punjab & Haryana High Court ruling on GST input tax credit, safeguards for genuine buyers and guidelines for tax authorities.
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