CAclubindia Articles

LUT under GST for Export of Services - Complete Guide to Zero-Rated Supply Compliance, Rule 96A Conditions & RFD-11 Filing

CA Varun Gupta 16 June 2025 at 08:32

This article provides a comprehensive overview of "Export of Services" under the GST regime, with a focus on the legal definition, compliance requirements, and the mechanism of filing Letter of Undertaking (LUT) for exporting without payment of IGST.

Careers as Financial Crime Professional at a Global Level

Suresh Kumar 14 June 2025 at 08:50

The money laundering specialist roles were crucial for banks and financial institutions, especially with huge amounts of money routed through financial institutions to boost the economy.

Does Your OPC Qualify for Exemptions from Annual Return Requirements?

Ishita Ramani 14 June 2025 at 08:43

In this article, we shall help you know whether your OPC qualifies for an exemption or not.

Facing a Penalty for Tax Evasion? Know Your Legal Remedies Under GST

Abhishek Raja 14 June 2025 at 08:41

Here is a legal analysis of five crucial decisions delivered by the Allahabad High Court in 2024, offering clarity on when a penalty under Section 129(3) of the CGST Act can be imposed-and more importantly, when it cannot.

Allahabad HC Provides Relief to Trendships in GST Matter Against Commercial Taxes Dept

Affluence Advisory 13 June 2025 at 08:43

Trendships Online Services Private Limited Versus Commissioner Commercial Taxes U.P. At Lucknow And Another [2025 (6) TMI 98- Allahabad High Court]

Don't stop my truck - Let us take you out from The E-way Bill Saga

Gaurav Arya 13 June 2025 at 08:43

Confused about e-way bill compliance, document discrepancies and penalties? This in-depth guide explains why enforcement acts, your rights, remedies and legal insights to handle GST road detentions confidently.

5 things that will change your life

CA Ayush Agarwal 12 June 2025 at 08:34

Every moment is a choice - evolve or retreat. Discover the five traits that fueled one person's journey from self-doubt to transformation, and learn how you can create lasting change through small, consistent actions.

LLP Annual Filing: Process, E-Filing & Due Dates

Ishita Ramani 12 June 2025 at 08:33

This article will help you understand the process, due dates and e-filing steps.

HSN Summary Error while Filing May 2025 GSTR-1

Niyati 11 June 2025 at 17:56

While filling GSTR-1, it has been noticed that many taxpayers facing technical issues while filing GST returns in May mainly due to problems in Table 12 (HSN-wise summary for B2B supplies) and Table 13 reporting.

Tax Regime Selection 2025: A Simple Guide for Smart Decisions

CA Jaydeep Babubhai Vadher 11 June 2025 at 08:36

The government has made the new tax regime even more attractive by increasing the rebate under Section 87A to Rs 60,000. This single change has made income up to Rs 12 lakh completely tax-free under the new regime.