CAclubindia Articles
A New Era for Place of Supply of Intermediary Services - Exports vs. Imports of Services w.e.f March 30, 2026
Finance Act 2026 omits Section 13(8)(b), shifting place of supply for intermediary services to recipient location. Explore GST impact, zero-rating benefits, RCM liability, and key compliance steps.
Cess Credit Refund for Exports: Gujarat HC Ruling
Learn how the Gujarat High Court ruled on Compensation Cess credit refunds for exports, ensuring tax neutrality and seamless credit flow under GST.
Evolution of IGST/CGST/SGST Utilization. Understanding New Rule from February 2026
GST ITC rules updated in 2026: After exhausting IGST credit, taxpayers can now utilise CGST and SGST ITC in any sequence to pay IGST liability. Learn the key changes, legal background and impact on cash flow and compliance.
Section 403 Explained: Rs 100/Day Late Fee for AOC-4 & MGT-7
Understand Section 403 of the Companies Act, 2013. Learn why a Rs 100 per day late fee applies to AOC-4 and MGT-7 filings after the due date.
Slump Sale India: Section 50B, GST & Tax Guide
Understand Slump Sale taxation in India under Section 50B, Rule 11UAE. Learn about net worth, capital gains, and GST implications for business transfers.
RBI NBFC Exemption: Boost for Specialized Lenders?
Discover how RBI's NBFC exemption for smaller lenders could unlock innovation, reduce compliance, and reshape India's credit landscape. Learn more!
Important things to know about New Income Tax Act 2026 Transition
India's new Income Tax framework from April 1, 2026 simplifies laws with fewer sections, unified forms, and revised timelines. Explore key procedural changes, ITR filing rules and compliance updates taxpayers must know.
Form 10A Delay Relief: PCIT/CIT is Competent Authority
CBDT clarifies PCIT/CIT as competent authority for Form 10A delay condonation. Learn about the process and its impact on charitable trusts.
Income Tax Act 2025 vs 1961: What Actually Changed for Salaried Professionals
Understand what really changed with the Income Tax Act 2025, no change in tax rates or slabs, but major updates in structure, section numbers, TDS rules and compliance procedures. Learn how it impacts your July 2026 ITR filing, new forms, Tax Year concept, and what stays the same for salaried taxpayers and professionals.
GST on Expense Reimbursements: Pure Agent vs. Taxable
Understand GST on expense reimbursements. Learn when they are taxable, when they qualify as pure agent disbursements under Rule 33, and how to report them.
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