CAclubindia Articles
The GST Paradox Of Power Storage
Tamil Nadu AAR rules that Battery Energy Storage Systems (BESS) qualify as support services under HSN 998631, attracting 18% GST. Exemption as "supply of electrical energy" denied; GST registration mandatory for operators.
Arbitration Award Under GST: Different Components, Different Tax Consequences
30 March 2026
931 Views
GST on arbitration awards isn't straightforward. Taxability hinges on whether payments are consideration or compensation. AAR clarifies key distinctions and GST implications.
Tax Guidance On Share Buybacks
India revises share buyback taxation from April 1, 2026, shifting to capital gains and imposing a 12% surcharge only on promoters, ensuring fair tax treatment for minority shareholders.
TDS on Salary u/s 192: Old vs New Tax Regime
TDS on salary for the AY 25-26 - Want to know how it works? Check out our article on Section 192 for a quick guide!
Data collection vs. Data sharing - A subtle but critical distinction
Understand the difference between data collection and public data sharing under the Digital Personal Data Protection Act, 2023. Learn why consent, accountability, and ethical use remain critical, even when data is publicly available and the hidden risks businesses often overlook.
Living in the present - Reflections from 150 articles on the many facets of human life
28 March 2026
444 Views
A reflective milestone marking the 150th article -exploring growth through discipline, simplicity and the power of living in the present with clarity, pure thoughts, and meaningful action.
Rs 1500 Crore GST on Penal Charges - A Compliance Failure Auditors Must Examine in FY 2025-26
GST wrongly levied on penal charges by banks/NBFCs in 2024 has created a Rs 1500 crore issue with no refunds yet. Explore audit implications, legal position, and key concerns for CAs and auditors for FY 2025-26.
E-Way Bill: Follow These 2025 Rules & Avoid ₹10,000 Penalty
Want to avoid Rs.10,000 penalty under GST? Know when and who must generate an e-Way Bill. Stay compliant and avoid costly mistakes.
Trump to Make History with Signature on U.S. Dollar Bills
For the first time ever, U.S. President Donald Trump's signature will appear on paper currency, ending a 165-year tradition. The new $100 bills, featuring Trump and Treasury Secretary Scott Bessent, are set to roll out in June.
When Time Makes Credit Costly - Interest On Retained ITC Under GST
27 March 2026
249 Views
Wrongly availed Input Tax Credit under GST can trigger interest liability, even without utilisation. Learn how delayed reversal and prolonged retention of ITC can quietly create financial risk for taxpayers.
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