CAclubindia Articles

Tax Residency Certificate (TRC) India: How to Get It

Posted by CA Umesh Kumar Jethani 05 June 2026 326 Views

Understand what a Tax Residency Certificate (TRC) is in India. Learn how to apply for it to avoid double taxation and claim DTAA benefits. Get your TRC now!

Rule 42 and Rule 43 of CGST Rules: How to Avoid GST Notices on Proportionate ITC Reversal

Posted by CA Varun Gupta 05 June 2026 5824 Views

Understand Rule 42 and Rule 43 of GST with practical examples, formulas, ITC reversal calculations, GSTR-3B reporting, annual adjustments, common audit mistakes, and compliance requirements for inputs, input services, and capital goods

Supreme Court on GST & Online Gaming: Tax Applies on Betting and Gambling Irrespective of Skill or Chance

Posted by Bimal Jain 04 June 2026 1259 Views

The Supreme Court's landmark Gameskraft ruling holds that GST applies on online gaming, fantasy sports, and casino transactions involving money stakes, regardless of whether the game is based on skill or chance. Learn the key legal and tax implications.

Beyond Skill And Chance: Supreme Court's Gameskraft Ruling Reshapes GST On Online Gaming, Fantasy Sports And Casinos

Posted by Raj Jaggi 04 June 2026 757 Views

The Supreme Court’s landmark Gameskraft judgment upholds GST on actionable claims arising from online gaming, fantasy sports, betting, and casinos. The ruling clarifies taxation, valuation, actionable claims, and the constitutional validity of GST on stake-based gaming transactions.

Understand Banking & Legal Docs Before Signing

Posted by Ashok Kakkar 04 June 2026 89 Views

Don't sign banking or legal documents without understanding them. Learn why, what to check, and how to avoid years of trouble. Read before you sign!

EPFO Dues Extinguished: CGIT Delhi Ruling on Resolution Plans

Posted by CA Jaydeep Babubhai Vadher 04 June 2026 167 Views

Learn how CGIT Delhi ruled EPFO dues are extinguished post-resolution plan approval in the Revent Precision Engineering case. Get clarity on IBC's clean slate principle.

SME to Mainboard Listing: A Comprehensive Migration Guide

Posted by Affluence Advisory 04 June 2026 142 Views

Learn the benefits, criteria, and challenges of migrating from an SME board to a Mainboard listing. Get a comprehensive guide for your business.

GST Enforcement: Rajasthan HC Upholds Sealing & Attachment

Posted by Raj Jaggi 03 June 2026 194 Views

Learn how the Rajasthan High Court upheld GST enforcement actions like sealing premises and attaching bank accounts, emphasizing statutory remedies.

Foreign Assets, RSUs and Foreign Bank Accounts in ITR: Schedule FA Reporting, Notices and Penalty Explained

Posted by CA Varun Gupta 03 June 2026 1646 Views

Foreign assets in ITR? Understand Schedule FA disclosure rules for foreign bank accounts, RSUs, ESOPs, overseas investments, Form 67, and penalties for non-reporting in AY 2026-27.

No GST on MIDC Leasehold Assignment: Supreme Court Upholds Bombay HC

Posted by Yasharth Kale 03 June 2026 570 Views

GST not applicable on outright assignment of MIDC industrial leasehold rights, rules Bombay HC; Supreme Court declines to interfere. Key implications for industrial plot transfers explained.