CAclubindia Articles

7 Important Points to be kept in mind before filing October 2025 GST Return!

Posted by CA Umesh Sharma 04 November 2025 1666 Views

October 2025 GST return is crucial! Taxpayers must reconcile FY 2024-25 data, finalize ITC claims, issue credit notes, and correct errors before deadlines.

GST Registration Made Easier: Auto Approval Within 3 Days for Low-Risk Businesses Under Rs 2.5 Lakh B2B Output Tax

Posted by CA Varun Gupta

04 November 2025 3357 Views

The GST Council's Simplified GST Registration Scheme, effective 1 Nov 2025, enables 3-day auto-approval for low-risk taxpayers with B2B output tax ≤ Rs 2.5 lakh/month.

Pay Zero Income Tax on Capital Gains: Save Tax by Reinvesting up to Rs 10 Crore LTCG

Posted by Pranab Banerjee

04 November 2025 622 Views

Save up to Rs 10 crore in long-term capital gains tax under Section 54 by reinvesting in a new residential property. Learn how to pay zero tax legally.

ITAT Ahmedabad: No Section 14A Disallowance When Assessee Has Sufficient Own Funds

Posted by Vivek Jalan 04 November 2025 191 Views

ITAT Ahmedabad rules that disallowance under Section 14A read with Rule 8D is not justified when the assessee has sufficient own funds for investments.

The Art of netting-off in GST - Balancing Logic, Law and Humour!

Posted by Raj Jaggi

03 November 2025 289 Views

"The First Rule of GST: Facts First, Sections Later" reminds professionals that every GST case begins with facts, not provisions. Through real-life examples and insightful discussions, CA Raj Jaggi explains how understanding the story behind each transaction ensures compliance, accuracy, and integrity in practice.

Equity Valuation Revisited

Posted by S.Sridhar 03 November 2025 108 Views

Explore key equity valuation techniques like DCF, Comparable Company Analysis, and Precedent Transactions amid the rising debate on steep IPO valuations

Tax Deduction on Salary Paid To Non-Resident

Posted by Chaitra Seetharam 03 November 2025 773 Views

Indian tax law requires employers to deduct TDS from the salaries of non-resident employees working in India. This deduction, governed by Section 192, is mandat...

GST Annual Returns in GSTR 9 and 9C: Discussion on major amendments FY 2024-25 onwards

Posted by Leena Rachh

03 November 2025 697 Views

The CBIC, via Notifications No. 13/2025-CT and 15/2025-CT dated September 17, 2025, has introduced key amendments to Forms GSTR-9 and GSTR-9C effective from FY 2024-25.

What are the Key Features Every Pharmacy Software Must Have?

Posted by vibha sharma 03 November 2025 75 Views

Pharmacy software in India streamlines billing, inventory, and compliance for chemists and distributors. With features like GST invoicing, expiry tracking, and real-time reporting, solutions such as MargBooks help pharmacies automate operations, reduce errors and improve efficiency.

RBI Draft Lending to Related Parties Directions 2025: Key Takeaways for NBFCs

Posted by Affluence Advisory 03 November 2025 288 Views

The Reserve Bank of India, on October 1, 2025, issued the draft "Non-Banking Financial Companies - Lending to Related Parties Directions, 2025" to strengthen governance, transparency, and disclosure in NBFC lending to related parties.