CAclubindia Articles
LUT Saga under GST
GST authorities issuing Section 74 SCNs for non-filing of LUT on zero-rated exports is legally unsustainable. This article explains why procedural lapses cannot be treated as fraud, backed by recent High Court rulings and GST policy principles.
Exempt Yet Refundable: Decoding ITC Refund On Zero-Rated Supplies Under GST With Illustrations
10 January 2026
2823 Views
Explains how zero-rated exports and SEZ supplies allow refund of unutilised GST ITC even when outward supplies are exempt, with law, cases and examples.
Budget 2026: Will the 30% Tax Slab Limit Rise to Rs 35 Lakh? Expert Opinions and Financial Equations
Budget 2026 may raise the 30% income tax slab from Rs 24 lakh to Rs 35 lakh, offering major relief to middle-class salaried taxpayers. Here’s what it means.
GST at 0.05% or 0.1% for Merchant Exporters: Eligibility, Conditions & Compliance Risks
10 January 2026
1417 Views
Detailed guide on concessional GST supplies to merchant exporters at 0.05% / 0.1% under Notifications 40/2017-CT and 41/2017-IGST. Covers eligibility, conditions, 90-day export rule, documentation, risks and supplier SOP.
Bank Transaction Limits in India For FY 2026-27: With BSBDA and PPF Update!
Bank Transaction Limits India 2026: Savings Cash Rule, Current, BSBDA Zero Balance, UPI/IMPS/RTGS Caps. Avoid SFT Notices and Penalty.
GSTR-9 Overdue: What is the Real Late Fees Hit?
09 January 2026
2121 Views
Missed your GSTR-9 filing deadline? Discover if late submission is still possible and the exact late fees.
New Gold Limits at Home as per IT Act 2025: Inheritance beyond Then be Ready Raid is Coming!
How much gold can you legally keep at home? Know CBDT Instruction 1916 safe limits for gold holdings, rules during income-tax raids, disclosure in ITR, and penalties on unexplained gold under Sections 69/69A.
ESOP vs Sweat Equity: What's Right for Your Startup
ESOP vs Sweat Equity explained for startups: key differences, legal framework, tax impact, dilution effects, and when to choose ESOPs or Sweat Equity to attract, retain and reward talent effectively.
Darr Ke Aage Jeet Hai: When Courage Conquers Destiny - Part X
09 January 2026
70 Views
Part X explores how Bruce Lee and Benazir Bhutto faced fear, physical danger, and death with courage, proving true victory begins beyond fear and within belief....
Shocking Gold Price Chart From 2000 To 2025
08 January 2026
944 Views
Gold prices in India surged from about ₹4,400 per 10 grams in 2000 to record highs above ₹70,000 by 2025. Explore the key phases, drivers, and long-term investment insights from the gold price chart.
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