CAclubindia Articles


GST Late Fee Waiver: Relief for Small Taxpayers

Posted by Shivangi Goswami 17 October 2026 1023 Views

The 57th GST Council has recommended that small taxpayers (turnover up to ₹5 crore) pay zero late fee if a delayed GSTR-3B is filed by the end of the same month...



GSTR-3B Correction Facility Return Coming Soon!

Posted by Mitali pro badge 16 October 2026 2899 Views

The GST Council has proposed several changes to correct errors and reduce mismatches in tax liability and Input Tax Credit (ITC) in GSTR-3B returns from April 2...



Withdrawal Without Liberty Ends The Writ Remedy On The Same Cause

Posted by Raj Jaggi pro badge 16 October 2026 59 Views

Orissa High Court rules that a third writ cannot challenge the same GST order after withdrawal without liberty, highlighting the impact of successive petitions, delay and Section 107 appeal limitation.



April 2027 GST Return Reforms: Technical Analysis of the Proposed Real-Time ITC Reconciliation Mechanism

Posted by Ritesh Jain 16 October 2026 1810 Views

Explore the proposed GST return filing and ITC reconciliation reforms from April 1, 2027, including real-time invoice matching, automated credit verification, vendor compliance, and GST practitioner action plans.



Section 154 of Income Tax Act: CBDT Guidelines on Revenue Audit Objections

Posted by Vivek Jalan 16 October 2026 677 Views

Understand Section 154 of the Income-tax Act, CBDT instructions on Revenue Audit objections, mistakes apparent from records, and the need for independent application of mind by Assessing Officers.



UPI Transaction Charges From 15 October 2026: Latest Update

Posted by Poojitha Raam Vinay 15 October 2026 29868 Views

UPI transaction charges update from 15 October 2026: NPCI postpones the 0.4% MDR on eligible merchant payments above ₹2,000 until after Diwali. Check the latest rules and charges.



GST Refund Process Updated: Check Out the Major Changes

Posted by Shivangi Goswami 15 October 2026 2732 Views

The 57th GST Council meeting (8 October 2026) recommended making GST refunds faster and largely system-driven. The main proposals are automatic refunds of exces...



SEBI's Proposed Overhaul of Issue-Proceeds Monitoring: Direct Reporting, Fines and Promoter Demat Freezes

Posted by Priyanshi Garg 16 October 2026 59 Views

SEBI's LODR consultation proposes mandatory monitoring agencies for all issues, stricter disclosure rules, ₹50,000 fines and possible promoter demat freezes for non-cooperation. Submit comments by 3 November 2026.



Merely Calling GST Confiscation Unlawful Cannot Replace the Statutory Appeal

Posted by Raj Jaggi pro badge 15 October 2026 47 Views

The Gujarat High Court in Shreeji Steel v. State Tax Officer held that allegations of lack of jurisdiction, bias or violation of natural justice must be supported by facts and legal grounds. Where the statutory appeal under Section 107 of the CGST Act is available, writ intervention requires established exceptional circumstances.



How GST Filing Software Simplifies GSTR-1 and GSTR-3B Filing

Posted by Shyam Singh 15 October 2026 120 Views

Learn how GST filing software simplifies GSTR-1 and GSTR-3B preparation through automated invoice management, tax calculations, error detection, and efficient GST compliance.




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