CAclubindia Articles

Compensation for Temporary Displacement under GST: Relief or Taxable Supply?

Posted by Raj Jaggi

28 February 2026 223 Views

When infrastructure projects cause temporary displacement, does compensation paid to occupants attract GST? An in-depth legal analysis under the CGST Act, 2017 on whether such payments qualify as taxable "supply" or remain non-taxable compensatory relief.

Will AI Overcome the Role of CAs or Auditors in future?

Posted by Chaitra Seetharam 28 February 2026 347 Views

AI is transforming the accounting and audit profession by automating routine tasks in accounting, audit and tax compliance. However, professional judgment, ethical reasoning, and client advisory remain human-centric. Discover how CAs and auditors can thrive as AI-enabled professionals.

The Rs 30 Thali Controversy: Perquisite or Taxable Supply Under GST

Posted by Raj Jaggi

28 February 2026 3235 Views

When welfare meets tax law under GST: A detailed legal analysis of subsidised canteen recoveries, Circular No. 172, Section 7, related party valuation, Rule 28, and ITC implications for employers.

The Rise of AI and Its Impact on SOX Controls

Posted by CA. Ramya U R 28 February 2026 308 Views

Explore how Artificial Intelligence is transforming SOX compliance, financial controls and IT governance. Learn the emerging risks, audit challenges, real-world scenarios, and key considerations for auditors in an AI-enabled control environment.

Updated Return After Reassessment Notice: Strategic Shift in Tax Administration

Posted by Poojitha Raam Vinay

27 February 2026 1142 Views

Overview As per the budget 2026 announcement proposals, updated return can be filed even after the beginning of re-assessment proceedings, with a 10% additional...

Multiple GST registrations in a state - Strategic Expansion or Compliance Burden?

Posted by Raj Jaggi

27 February 2026 708 Views

Explore Section 25(2), Rule 11 and Rule 41A to understand when multiple GST registrations within a State make operational sense, how ITC transfer works and why tax neutrality remains intact despite structural flexibility.

The Human Edge: Professional Success For Chartered Accountants In The Age Of AI

Posted by Raj Jaggi

27 February 2026 344 Views

A detailed analysis of how AI tools like ChatGPT and Claude are transforming professional practice for Chartered Accountants in India, boosting productivity, reshaping client expectations and reinforcing the critical role of human judgment in the AI era.