CAclubindia Articles

Company Registration Guide: Understanding Private Limited, OPC, and LLP

Posted by Aarika 30 July 2026 33 Views

Confused between Private Limited, OPC, and LLP? Compare features, eligibility, registration process, compliance, costs, funding options, and choose the right business structure for your startup in India.

E-Verify ITR 2026: The 30-Day ITR Rule That Every Taxpayer Should Know

Posted by Mitali 30 July 2026 42 Views

Filed your ITR but skipped e-verification? Learn the crucial 30-day ITR verification rule for AY 2026-27, consequences of missing the deadline, and simple ways to e-verify your return to avoid it being treated as invalid.

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

Posted by Ishwarya Keerthi B 30 July 2026 101790 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.

Curative Amendment to Rule 89(5) Must Reach Pending Refunds

Posted by Raj Jaggi 30 July 2026 23 Views

GST refund claims under the inverted duty structure cannot be denied using an outdated formula. Gujarat HC rules that amended Rule 89(5), treated as curative and clarificatory, must be applied to pending refund claims.

GST Exemption Cannot Fail Merely Because the Pack Names the Manufacturer

Posted by Raj Jaggi 30 July 2026 19 Views

When Compliance Looks Like BrandingThe GSTAT Thane Bench decision in The Commissioner, CGST & Central Excise, Raigad Commissionerate v. M/S Godrej Tyson Fo...

Due Date Extended: Check Which Return Filing Gets More Time?

Posted by Mitali 29 July 2026 70911 Views

Return filing deadline has been extended - Know the latest deadline changes and important compliance details that every taxpayer should know.

GST Recovery Needs a Speaking Notice, Not a Statutory Reproduction

Posted by Raj Jaggi 29 July 2026 118 Views

A Section 74 GST notice must contain specific allegations, reasons, and relied-upon documents, not mere statutory language. The Chhattisgarh High Court quashed recovery and bank attachment proceedings, reaffirming natural justice and fair adjudication principles in bogus ITC cases.

How AI is Transforming CMA Data Preparation for Bank Finance

Posted by Krish 29 July 2026 61 Views

Discover how AI is transforming CMA report preparation by improving accuracy, automating calculations, maintaining financial consistency, and enhancing productivity for finance professionals and Chartered Accountants.

Resolution Professional to Conduct Corporate Insolvency Resolution Process: Role, Powers and Recent Regulatory Developments

Posted by Priyanshi Garg 29 July 2026 33 Views

Understand Section 23 of the IBC, 2016 and the crucial role of the Resolution Professional (RP) in CIRP. Explore RP's powers, duties, CoC relationship, 2026 regulatory updates, accountability and key insolvency challenges.

Section 62(3) vs. Section 62(1)(c): Understanding the Fine Line Between Conversion and Preferential Allotment under the Companies Act, 2013

Posted by Affluence Advisory 29 July 2026 23 Views

Understand the difference between Section 62(3) and Section 62(1)(c) of the Companies Act, 2013 for loan-to-equity conversions. Learn when debt conversion qualifies for exemption and when preferential allotment rules apply.