Understand GST registration cancellation, including key grounds, procedure, retrospective cancellation, closing stock liability, GSTR-10, ITC impact, and important compliance consequences.
Gaurav Jain vs Joint Commissioner ruling clarifies GST appeal pre-deposit rules, holding that the 10% penalty deposit amendment under Section 107(6) applies prospectively.
ITAT allows correction of a genuine tax regime selection error after a taxpayer faced ₹1.23 lakh additional tax demand due to Form 10-IEA filing mistake.
TDS on rent for FY 2026–27 (AY 2027–28): Know updated Section 393 rules, TDS rates, exemption limits, 194-I, 194-IB, NRI rent taxation under 195 and filing codes.
Cost Inflation Index (CII) is a metric used in India. CII for FY 2023-2024 is 348. Check out the year-wise CII from 2001-02.
Can you stop filing ITR or delete your PAN registration? Understand PAN surrender rules, ITR filing obligations, eligibility, consequences and the 2026 process....
Cash Deposit Limit in Savings Account 2026: Know the ₹10 lakh SFT reporting threshold, PAN rules, cash deposit limits, TDS provisions and tax implications.
Understand Rule 110(5) of the CGST Rules for GSTAT appeal fees, including whether tax, ITC, penalty and interest are alternatives or calculated as an aggregate amount.
Know the ICSI CPE Credit requirements for 2026-27, including 20-credit rules, exemptions, Structured & Unstructured Credits, carry-forward and penalties for shortfall.
Explore the GST and Income-tax implications of overseas AI services, including OIDAR classification, RCM, ITC, Royalty, FTS and Section 195 withholding for Indian businesses.
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English