The Om Sakthi Sekar v. V. Sukumar ruling clarifies that even confirmed DRT auction sales may be reviewed by courts on valuation concerns, highlighting key implications for banks, borrowers, and auction property buyers.
16 March 2026
184 Views
When a mobilisation advance is taxed under GST but the contract is later novated to another entity before services begin, the original contractor must reverse the transaction by issuing a refund voucher and claim a GST refund. Learn the correct tax treatment and compliance steps in such cases.
Analysis of key GST amendments under the Finance Bill 2026, covering changes to Sections 15(3), 34, and 54 of the CGST Act and Section 13(8) of the IGST Act, focusing on discounts, refund mechanisms, and intermediary services.
16 March 2026
69868 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.
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.
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.
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.
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.
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.
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.
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
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