CAclubindia Articles


From Ineligible ITC to Intent to Evade: The Missing Link Under Section 74

Posted by Raj Jaggi 05 September 2026 4 Views

Learn why ineligible ITC alone cannot trigger GST Section 74. Explore the Santhome Latex Enterprises ruling on suppression, fraud, wilful misstatement, audit non-response and SCN requirements.



Decoding GST on Air Ticketing: Complete Guide to Invoicing Flows, Rule 32(3) and Seamless ITC

Posted by Mohd Ashrafpro badge 05 September 2026 10 Views

Learn how GST and ITC apply to corporate air travel bookings, including direct airline bookings, OTAs, travel agents, Rule 32(3), GST rates, invoicing and ITC compliance.



GST Registration Suspension: Reasons, Effects, Compliance & How to Restore Suspended GSTIN

Posted by CA Varun Gupta 05 September 2026 10 Views

GSTIN suspended? Understand Rule 21A, reasons for GST registration suspension, its impact on invoices, ITC, e-way bills, refunds and business operations.



Life Certificate for Pensioners 2026: Eligibility, Benefits and Check Who Can Submit?

Posted by Poojitha Raam Vinay 04 September 2026 45500 Views

Life Certificate 2026: Check key dates, eligibility, digital submission methods, face authentication, EPS-95 rules, rejection fixes and what happens if pensioners miss the deadline.



SBI Savings Account Interest Rate For September 2026: Know How Much You Can Earn?

Posted by Chaitra Seetharam 04 September 2026 67351 Views

SBI savings account interest rate remains 2.50% p.a. in 2026. Learn how interest is calculated, expected earnings on different balances, and tax rules under Sections 80TTA and 80TTB.



New Bank Rules 2026: Changes in Nominee, FD, KYC, Fraud and Loan Process

Posted by Mitali 04 September 2026 4223 Views

Banking rules 2026 bring key changes to nominees, FD withdrawal, digital fraud, dormant accounts, KYC, RBI Ombudsman complaints and pledged gold or silver.



Old Companies Act, 1956 Default Found Today: Compounding or Adjudication?

Posted by CS Divesh Goyal 04 September 2026 45 Views

Understand whether old Companies Act, 1956 offences should be compounded or adjudicated under the Companies Act, 2013, including key legal principles, court rulings and practical guidance.



Statutory Tax Compliance Tracker - September 2026

Posted by CS Lalit Rajput 04 September 2026 354 Views

Check the September 2026 tax compliance calendar with key Income Tax and GST due dates, including TDS, advance tax, GSTR-1, GSTR-3B, audit reports and other important filings.



Statutory Character vs. Commercial Activity - What Determines Taxability?

Posted by Raj Jaggi 04 September 2026 46 Views

Understand how statutory status, commercial activity and the nature of receipts determine taxability. Explore the DDA service tax ruling and its relevance under GST.



TDS on Purchase of Goods Above Rs 50 Lakh: Rules Under Income Tax Act 2025

Posted by Shree 04 September 2026 4208 Views

TDS on purchase of goods under Income-tax Act 2025 explained. Check Section 393 rules, Rs 50 lakh threshold, 0.1% rate, GST treatment, deadlines, forms and penalties.




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