CAclubindia Articles
TDS on Professional Fees FY 2026-27: Rules and Threshold Limits
TDS on professional fees for FY 2026-27 explained, covering Section 393(1), TDS rates, ₹50,000 threshold, applicability, due dates and non-compliance consequences.
Power to Seize Is Not Power to Retain Indefinitely: Section 67(7) of the CGST Act
17 September 2026
13 Views
Section 67(7) of the CGST Act limits seizure retention to six months, with extensions only for sufficient cause. Explore key High Court rulings on release of seized goods.
Section 61 vs. Section 74A: Is Prior Scrutiny Really Mandatory?
16 September 2026
101 Views
Allahabad High Court clarifies when Section 61 scrutiny is required before Section 74A proceedings, distinguishing return-based discrepancies from independent verification in GST cases.
UPI is still free for you. Here's exactly who will now pay a fee, and how much
If you send money to a friend, pay your vegetable vendor, or split a dinner bill on UPI, nothing changes for you. The government confirmed on 15 September 2026 ...
GSTAT Clarifies Inverted Duty Refund Where Principal Input and Output Attract Same GST Rate
Inverted duty refunds under GST are available even when principal inputs and outputs attract the same tax rate, if ancillary inputs are taxed higher. Explore the Dalmia Tea Packaging ruling and its implications.
Pros and Cons of Buying GST Software for Your Business
Discover the pros and cons of buying GST software, including automation, error reduction, filing support, costs, learning curve and software updates.
Tax Audit Due Date Extension for AY 2026-27
Tax audit deadline for AY 2026–27 remains 30 September 2026. Check extension status, key ITR deadlines, Section 271B penalty and compliance requirements.
When the Rule Disappears, Can the Demand Survive? The Rule 96(10) Controversy
15 September 2026
98 Views
Calcutta High Court rules that pending proceedings based solely on omitted Rule 96(10) of CGST Rules cannot survive without a saving clause, quashing the demand.
GST Demand Cannot Be Built on Uncrossed Statements
14 September 2026
140 Views
When Statements Become the Foundation, Cross-Examination Becomes EssentialNatural justice is not an ornamental expression in tax law. It is the working discipli...
Ganpati Bappa Morya! But First, Remove These Tax Vighnas Before 30th September
Ganesh Chaturthi tax guide: Understand GST on mandap services and sponsorship, 80G donation deductions, CSR tax rules and Tax Audit compliance before 30th September.
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