CAclubindia Articles

Different types of GST Assessments

Rajagopal K 24 December 2025 at 06:50

Assessment under GST explained with examples - self, provisional, scrutiny, best judgement and summary assessment under the CGST Act in a simple, practical manner.

Schedule FA: Foreign Asset Disclosure in ITR: What Taxpayers Must Know Now

Shruti Singhania 24 December 2025 at 06:50

Income Tax Department issues notices for non-disclosure of foreign assets. Understand Schedule FA, who must revise ITR and the 31 Dec 2025 deadline.

Key Changes in Savings Account Interest Calculation with New Uniform Rules

Mitali 23 December 2025 at 14:20

Know the new savings account rules - same interest up to the limit set by RBI, changes in interest calculation with quarterly credits.

IT Department To Access Your Emails and Social Media Starting from 1st April 2026

Mitali 23 December 2025 at 11:58

Will IT Department access emails and social media from 2026? Understand when digital records can be examined under income tax law.

Top Notch International Tax Judgments - December 2025

Venkat Raj 23 December 2025 at 06:39

December 2025 international taxation roundup covering rupee depreciation, GST impact and landmark rulings on royalty, head office expenses, dividend tax, and service PE under DTAA.

Christmas Cheer with Year-End Tax Compliance

CA Umesh Sharma 23 December 2025 at 06:39

Why is 31st December crucial for tax compliance? Through a fictional Arjuna-Krishna dialogue, understand the importance of timely ITR and GSTR-9/GSTR-9C filings, refunds, penalties, and year-end tax planning.

New UPI Transaction Limits For 2026: Big Update

Ayush 22 December 2025 at 17:45

Learn about new UPI transaction limits for 2026, daily limits, business QR rules and when Income Tax or GST notices hit.

Rs 25.2 Crore Bid in IPL, But How Much Does Cameron Green Earns After Taxes & Deductions?

Chaitra Seetharam 22 December 2025 at 11:24

The record Rs 25.2 crore bid for Cameron Green in the IPL 2026 mini-auction does not reflect his actual income, which is heavily cut by a "maximum fee" regulation

Leasing of Residential Premises as Hostels: Supreme Court Settles the GST Exemption Debate

Bimal Jain 22 December 2025 at 10:39

Supreme Court rules hostel accommodation qualifies as residential dwelling under GST, allowing exemption on rental income prior to July 2022 amendments.

Inspection, Search And Seizure Under GST: When The Law Learns To Let Go - Part III - The Concluding Part

Raj Jaggi 22 December 2025 at 10:38

An in-depth analysis of Section 67 of the CGST Act explaining provisional release, seizure limits, disposal of perishable goods, procedural safeguards, and how GST enforcement balances authority with fairness and due process.