CAclubindia Articles

How to deal with GST UPI Mismatch Notices

Vaibhav Singh 29 November 2025 at 06:17

UPI-GST mismatch notices are rising as tax officers compare digital payment data with GST returns. Learn why UPI settlements cannot be treated as turnover, the legal flaws in such notices, and how businesses can prepare reconciliations and defend themselves effectively.

Board Report Disclosure Requirements For OPCS, Small Companies And Private Companies

Affluence Advisory 29 November 2025 at 06:17

A comprehensive guide to Board's Report disclosures under Section 134 of the Companies Act, 2013, highlighting exemptions for OPCs, Small Companies, and Private Companies.

Real GDP Has Been Estimated To Grow By 8.2% In Q2 Of FY 2025-26

Mitali 28 November 2025 at 17:09

India's Q2 FY 2025-26 GDP grows 8.2% as NSO reports strong secondary and tertiary sector performance; nominal GDP up 8.7% with robust PFCE and GVA growth.

Income Tax Notices on the Rise: Top Triggers You Must Avoid in 2025

Poojitha Raam Vinay 28 November 2025 at 15:46

With digitisation, data-matching, and AI-driven analytics, the Indian Income Tax Department has become more vigilant than ever. As we move into 2025, the number..

Mega Mergers of PSU Bank Coming in 2026

Mitali 28 November 2025 at 13:20

Stay updated on the strategic PSU bank merger roadmap focused on creating competitive banks for a digital, efficient, and financially robust future.

Anger Management: The Hidden Superpower Of Truly Successful Professionals, Especially CAs - Part III

Raj Jaggi 28 November 2025 at 09:39

Introduction - When Calmness Walks into the RoomEvery meaningful change starts from within, but it's often realised through our actions and experiences outside...

Tax Relief - High Court Directs IT Department On GST Input Verification

CS Lalit Rajput 28 November 2025 at 09:29

Gujarat High Court rules that reassessment under Section 148A cannot rely solely on GST data. AOs must independently verify information, record prima facie belief, and follow due process before issuing notices.

Documents Required for ESIC Registration: A Complete Checklist

Kapil kumar 28 November 2025 at 06:22

Learn the complete process and essential documents required for ESI registration in India. Understand eligibility, mandatory employer compliances, MoA/AoA relevance and sector-wise coverage under the Employee State Insurance scheme.

Can One GST Unit Transfer Compensation Cess ITC to Another?

Raj Jaggi 27 November 2025 at 09:56

Explore whether one GST registration can pass Compensation Cess ITC to another, the impact of 22.09.2025, and the risks of artificial or fake invoices.

Navigating from SQC-1 to SQM-1: What Indian Audit Firms Must Know Before 2026

CA Amrita Chattopadhyay 27 November 2025 at 09:49

SQM-1 marks a major shift in India’s audit landscape, moving firms from documentation-led compliance to risk-based quality management. Learn how the transition from SQC-1 to SQM-1 strengthens governance, RCA, continuous monitoring, and prepares Indian firms to compete globally.