CAclubindia Articles
GST E-invoice 5 Crore Rule: Major Changes from January 2027
The GST e-invoicing threshold has not been cut again. It has been ₹5 crore since 1 August 2023. What is changing is scope. E-invoicing is being extended to cert...
Senior Citizen Age Above 60 Years: Must Check These 3 Important Things in November 2026
03 November 2026
158 Views
Senior Citizen Age Above 60 and a pensioner who depend on regular income from savings accounts, fixed deposits, recurring deposits and pension must check these ...
MCA Corporate Law Reforms 2025: Major Changes in Small Company Limits, Director KYC and Fast-Track Mergers
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
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!
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?
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
03 November 2026
20 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
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?
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?
IntroductionGSTR-9 return is an important compliance requirement for eligible registered taxpayers in India. Form GSTR-9 provides a consolidated summary of GST ...
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