CAclubindia Articles

GST First Appeal Pre-Deposit Explained: Why DRC-03 Is Not Enough & How DRC-03A Fixes It

Posted by CA Varun Gupta

20 March 2026 2309 Views

Practical guide to GST appeal filing under Section 107, explaining pre-deposit rules, DRC-03 payment issues, and the role of Form DRC-03A in ensuring proper adjustment against demand orders.

Certificate of ITC Reversal by the Recipient of Goods and Services

Posted by Rajagopal K 20 March 2026 3985 Views

Certificate format for ITC reversal by recipients under Section 34 & 15(3)(b) of CGST/TNGST Act, 2017, including compliance, credit notes and latest GST circular updates.

Mistake in Reporting Foreign Assets Can Cost You Rs 10 Lakh

Posted by Ayush 19 March 2026 1494 Views

Report foreign assets or income correctly in ITR and avoid costly penalties. Learn how to report and know the tax reporting rules in ITR to stay compliant.

From Practice To Mandate: Understanding The New ISD Regime Under GST

Posted by Raj Jaggi

19 March 2026 274 Views

Understand how AAYRA LIMITED manages multi-state GST operations through centralized procurement, the mandatory ISD framework from April 2025, and its impact on ITC distribution, compliance and business efficiency.

Budget 2026 Buyback Taxation: Capital Gains Treatment for Shareholders and Additional Tax for Promoters

Posted by CA Varun Gupta

19 March 2026 3072 Views

Budget 2026 proposes a major shift in buyback taxation by moving from dividend to capital gains treatment, benefiting minority shareholders while imposing additional tax on promoters to curb arbitrage.

New Tax Regime Provisions under Income Tax Act 2025 and Budget 2026 for Individual & HUF

Posted by Pranab Banerjee

19 March 2026 561 Views

Confused between the old and new tax regimes? This guide explains the Income-tax Act 2025 and Budget 2026 updates, including tax slabs, deductions, rebates, and key benefits, to help individuals and HUFs choose the most suitable tax regime for smarter financial planning.

New Stamp Paper Rule Brings Property Deals Under IT Radar

Posted by Indradyumm 18 March 2026 2522 Views

The Income Tax Department's new Rule 237 mandates reporting of stamp paper purchases above Rs 1 lakh, enabling early tracking of property transactions. Learn thresholds, reporting details and key compliance changes.

From Clicks To Compliance: Taxing Digital Services Under GST (OIDAR Services)

Posted by Raj Jaggi

18 March 2026 331 Views

Explore how India bridges the gap in taxing the borderless digital economy through OIDAR provisions under the IGST Act, 2017. Learn about cross-border GST rules, Finance Act 2023 amendments, place of supply and tax liability for foreign digital service providers.

The 180-Day Clock: How SEBI's New Investigation Cap is a Game Changer for Issuers

Posted by Affluence Advisory 18 March 2026 111 Views

SEBI's 180-day rule mandates SME IPO probe milestones within 6 months, ending regulatory delays, curbing fund diversion, and boosting investor confidence through faster, time-bound enforcement.

Budget 2026 Crypto Reporting Rules Explained: Section 509 & New Section 446 Penalty Impact

Posted by CA Varun Gupta

18 March 2026 200 Views

Budget 2026 introduces a Rs 200/day and Rs 50,000 penalty for non-furnishing or inaccurate crypto transaction reporting under Section 509 of the Income-tax Act, 2025, strengthening compliance and increasing scrutiny on taxpayers' crypto disclosures.