CAclubindia Articles


Higher-Rated Ancillary Inputs Can Unlock Refund Under Section 54(3)

Posted by Raj Jaggi 25 July 2026 8 Views

Can ancillary inputs taxed at higher GST rates trigger a refund under Section 54(3) even when the principal input and output attract the same rate? Explore key judicial rulings, including the IOCL and Karnataka High Court decisions, and understand the evolving interpretation of inverted duty structure refunds under GST.



Is a Gift from Your Cousin Actually Tax-Free? The Catch in India's Gift Tax Laws

Posted by Affluence Advisory 25 July 2026 34 Views

Understand the taxability of gifts from friends and relatives under Section 56(2)(x) of the Income Tax Act. Learn exemption limits, relative definitions, wedding and inheritance exemptions, clubbing provisions and compliance requirements.



Time-Barred GST Returns: The Unbarring Route and What It Does Not Cure

Posted by Ravichandra 25 July 2026 19 Views

GSTN's new unbarring facility allows applications to reopen time-barred GST returns. Know eligibility, limitations, ITC impact, and key compliance steps.



GST Refund (RFD-01) - Annexure B Template Upload Issues: A Practical Solution from Experience

Posted by Reji Mon 25 July 2026 21 Views

Facing GST Annexure B upload failure? Learn the common causes of "Invalid Data Format" errors in GST refund applications and practical fixes for exporters.



ITR Processing Time 2026: Know How Long Will It Take and What Each Status Message Means

Posted by Poojitha Raam Vinay pro badge 24 July 2026 822 Views

You've filed your Income Tax Return for FY 2025-26 (AY 2026-27), e-verified it, and now you're refreshing the income tax portal every other day wondering: how l...



Individual Income Tax Return Filing Due Dates for FY 2025-26 (AY 2026-27)

Posted by Ishwarya Keerthi B 24 July 2026 99926 Views

Know the ITR filing due dates for FY 2025-26 (AY 2026-27), required documents, late filing penalties, interest, refund implications, and key benefits of filing your Income Tax Return on time.



Form 10-IEA For AY 2026-27: Ignoring May End Up Paying More Tax

Posted by Ishwarya Keerthi B 24 July 2026 3248 Views

Form 10-IEA for AY 2026-27: Learn who must file it, due date, eligibility, and how missing this form can prevent business and professional taxpayers from opting for the old tax regime and claiming key deductions.



New Column in ITR For AY 2026-27:

Posted by Mitali 24 July 2026 13239 Views

Know what the new column means in ITR Forms for AY 2026-27. Learn which receipts to report in "Receipts not in nature of income"



Frequently Missed Material Event Disclosures under SEBI (LODR) Regulations, 2015

Posted by Affluence Advisory 24 July 2026 50 Views

Discover 10 frequently overlooked material event disclosures under SEBI LODR Regulation 30 that listed companies often miss. Learn key compliance requirements, avoid penalties, and strengthen corporate governance with practical disclosure tips.



Refundable Deposits Are Not Taxable Until They Become Consideration

Posted by Raj Jaggi 24 July 2026 56 Views

Money Received Is Not Always Money EarnedTax disputes often begin with a simple fact: money has been received. But the legal enquiry cannot end there. A receipt...




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