CAclubindia Articles

GST Alert Circular No. 29/25-26: Investigation into Fraudulent ITC Passing, ITC Amounts, Legal Implications & Recovery Directions (FY 2019-21)

Posted by CA Varun Gupta

11 September 2025 407 Views

The Delhi GST Department’s Circular No. 29/2025-26 uncovers a Rs 30.56 crore fake ITC fraud involving non-existent suppliers and bogus invoices. Learn about the case of M/s Mohd Shahid Enterprises, recipient-wise ITC exposure, legal framework and enforcement actions under GST.

Which ITR Form Applies to Your Income for Income Tax Filing FY 2024-25 (AY 2025-26)?

Posted by Pranab Banerjee

11 September 2025 1858 Views

Confused about which ITR form to file for AY 2025-26? Learn the latest rules, eligibility, and updates for ITR-1, ITR-2, ITR-3, and ITR-4 under FY 2024-25. Simplified guide to avoid mistakes, penalties and choose the right form.

Party-Wise Reconciliation of 194Q TDS is Must for ITR and GST

Posted by Mitali 10 September 2025 578 Views

Avoid mismatches in ITR filing - reconcile TDS deductions in 26AS with GSTR-1 and 3B for accurate ITR filing.

Modi Ji's Qualities, India's Triumph - PART III

Posted by Raj Jaggi

10 September 2025 161 Views

IntroductionFrom Inspiration to Transformation-Modi Ji's Pathway to a New IndiaIn the first part of this article, we reflected upon ten remarkable qualities of ...

Income Tax New Rules 2025-2026: TDS Form to Change from April 1, 2026

Posted by Pranab Banerjee

10 September 2025 9260 Views

From April 1, 2026, Income Tax New Rules 2025-2026 will bring a revised TDS form, new disclosure requirements and digital-first compliance. Learn how these changes impact salaried employees, employers, and businesses, and how to prepare in advance.

5 Key Income Tax Provisions Every Indian Taxpayer Should Know

Posted by gstregistration.co 10 September 2025 255 Views

Discover 5 key income tax provisions every Indian taxpayer must know - Basic Exemption Limit, Section 80C, Capital Gains Tax, TDS rules and penalties for late filing. Learn smart tax planning tips for FY 2024-25.

Section 12AB Renewal Guide: 10-Year Validity Framework Under Finance Act 2025

Posted by CA Varun Gupta

10 September 2025 605 Views

Learn how charitable trusts can renew Section 12AB registration before Sept 30, 2025 and secure 10-year validity under Finance Act 2025.

Car Prices After GST 2.0: Rules For Advance bookings

Posted by Mitali 09 September 2025 301 Views

Discover how GST 2.0 reshapes vehicle tax rates in India. From two-wheelers to SUVs, tractors, and EVs, explore revised GST slabs, consumer benefits and refund rules for advance bookings effective 22nd September 2025.

Key Outcomes from 56th GST Council Meeting

Posted by Affluence Advisory 09 September 2025 235 Views

Explore key highlights from the 56th GST Council Meeting, including GST rate rationalisation, post-sale discount amendments, provisional refunds, GST Appellate Tribunal (GSTAT) rollout, simplified registration for small businesses, and changes to place of supply provisions.

56th GST Council Meeting: 10 Key Recommendations Beyond Rate Cuts

Posted by CA Umesh Sharma 09 September 2025 801 Views

Discover the 10 key recommendations from the 56th GST Council Meeting, from ITC limitations and faster refunds to simplified registration, e-commerce relief, and GSTAT setup, marking the dawn of Next-Gen GST for common taxpayers, exporters, and small businesses.