CAclubindia Articles

GST Council: ITC on Expired Goods Relaxed - Section 17(5)

Posted by CA Varun Gupta

28 October 2026 1510 Views

Understand the 57th GST Council's proposed relaxation on ITC for expired goods under Section 17(5)(h). Learn practical impacts and eligibility.

GST Free Samples: ITC Changes & Eligibility Explained

Posted by CA Varun Gupta

27 October 2026 75 Views

Discover how the 57th GST Council's proposed changes to Section 17(5)(h) could impact Input Tax Credit (ITC) on free samples. Learn eligibility and practical effects.

GST: Health & Life Insurance ITC Changes - Section 17(5)(b)(i)

Posted by CA Varun Gupta

26 October 2026 972 Views

Explore the 57th GST Council's proposed changes to Section 17(5)(b)(i) regarding health & life insurance ITC. Understand eligibility & impact.

GST Outdoor Catering ITC: 57th Council Changes & Eligibility

Posted by CA Varun Gupta

23 October 2026 402 Views

Understand the 57th GST Council's proposed changes to outdoor catering ITC. Learn eligibility, practical examples, and what you need to know.

GST Amendments: Do New Rules Apply to Pending Cases?

Posted by CA Varun Gupta

22 October 2026 191 Views

Explore if the 57th GST Council's proposed amendments to Sections 69 & 132 apply to ongoing GST investigations and prosecutions. Learn about the effective date and legal implications.

GST Arrest Powers Under Section 69 Proposed for Removal

Posted by CA Varun Gupta

29 October 2026 119 Views

Discover the proposed removal of GST arrest powers under Section 69 by the 57th GST Council. Understand the implications for taxpayers and ongoing investigations.

GST Prosecution Changes: ₹5 Cr Threshold & Arrest Powers

Posted by CA Varun Gupta

24 October 2026 157 Views

Discover key GST prosecution changes: ₹5 crore threshold, narrowed offences, and withdrawn arrest powers. Learn the impact on your business.

Financial Report Typography: Make Numbers Clear

Posted by Ayush 20 October 2026 90 Views

Improve financial report clarity with effective typography. Learn how to present numbers, variances, and data for better client understanding.

ROC Compliance After AGM: AOC-4, MGT-7, ADT-1 & MGT-14

Posted by Priyanshi Garg

22 October 2026 129 Views

Navigate post-AGM ROC compliance with our guide to AOC-4, MGT-7, ADT-1, and MGT-14 filings. Ensure timely submission and avoid penalties.

GST 2.0: Key Changes & What MSMEs Need to Know

Posted by Priyanshi Garg

24 October 2026 193 Views

Discover the crucial GST 2.0 updates for MSMEs, focusing on compliance simplification and rate rationalisation. Prepare your business for upcoming changes.