CAclubindia Articles


MCA Corporate Law Reforms 2025: Major Changes in Small Company Limits, Director KYC and Fast-Track Mergers

Posted by CS CHARU VINAYAK 03 November 2026 65 Views

MCA's 2025 reforms simplify corporate compliance through revised small company thresholds, relaxed director KYC, expanded fast-track mergers and digital investor services.



Supreme Court Rules Building Qualifies as 'Plant' Under GST Section 17(5)(d) If Functionality Test Is Satisfied

Posted by Abhishek Raja 03 November 2026 36 Views

Supreme Court clarifies GST ITC eligibility on buildings under Section 17(5)(d) of the CGST Act in the Safari Retreats case. Know the functionality test, retrospective Finance Act 2025 amendment and its impact on construction-related ITC claims.



Celebrate Diwali with New GST Firecrackers!

Posted by CA Umesh Sharma 03 November 2026 36 Views

Explore the major GST changes effective from 1st November 2026, including EV transport GST rates, RCM on waste and scrap, TDS provisions, e-way bill detention rules and the ₹10,000 minimum SCN threshold.



GST ITC: How Can an Honest Buyer Verify That the Supplier Has Paid the Tax?

Posted by Sandeep Ramankutty 03 November 2026 25 Views

Explore GST input tax credit challenges under Section 16(2)(c), GSTR-2B verification, supplier tax defaults, Rule 37A reversal and re-availment after tax recovery.



Statutory Auditor Appointment and Rotation in Foreign-Owned Indian Companies

Posted by Sudheer online 03 November 2026 15 Views

Understand the Companies Act requirements for statutory auditor appointment, mandatory rotation, independence and eligibility of Indian subsidiaries, including key compliance obligations for group audit firms and parent-company networks.



TOL/TNW Ratio: What it means and what level banks Accept

Posted by Ankush 31 October 2026 154 Views

TOL/TNW (total outside liabilities ÷ tangible net worth) tells a bank how many rupees outsiders have put into a business for every rupee the owners have ...



Rule 14A Withdrawal: Can You Report B2B Tax Above Rs 2.5 Lakh in the Same Month?

Posted by efiletax 31 October 2026 190 Views

Rule 14A withdrawal approved, but GSTR-1 still blocks B2B tax above ₹2.5 lakh? Understand Rule 14A(11), REG-33 approval and GST compliance implications.



GSTR-9 Applicability for FY 2025-26: Who Must File and Who Is Exempt?

Posted by Ishwarya Keerthi B 02 November 2026 5477 Views

IntroductionGSTR-9 return is an important compliance requirement for eligible registered taxpayers in India. Form GSTR-9 provides a consolidated summary of GST ...



Compliance Guide for Companies, LLPs and Individuals: Companies Act, GST, Income Tax and Allied Laws (Updated Nov 2026)

Posted by Priyanshi Garg online 02 November 2026 108 Views

A practical compliance calendar for FY 2026-27 covering Income Tax, GST, MCA, Companies, LLPs and Individuals, with key due dates, new rules, extensions and common filing mistakes.



Post Office Schemes Investment Strategy 2026: Know How To Generate Rs 52,000 Monthly?

Posted by Mitali online pro badge 02 November 2026 45576 Views

Explore the best Post Office Investment Schemes in 2026, comparing interest rates, returns, tax benefits, maturity periods and eligibility to build a safe and effective investment strategy.




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